Impacts of risk based capital regulation in Malaysian Islamic insurers (Takaful)

Risk Based Capital framework for Takaful operators (RBCT) is enforced by the Central Bank of Malaysia with the aim to ensure that Takaful operators have adequate capital to provide sound financial service. The objectives of this article is to examine the impacts of RBCT on efficiency, productivity...

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Main Authors: Hui, Shan Lee, Cheng, Fan Fah, Md Nassir, Annuar, Ab Razak, Nazrul Hisyam
Format: Article
Language:English
Published: Universiti Sains Malaysia 2019
Online Access:http://psasir.upm.edu.my/id/eprint/80176/
http://psasir.upm.edu.my/id/eprint/80176/1/Impacts%20of%20risk%20based%20capital%20regulation%20in%20Malaysian%20Islamic%20insurers%20%28Takaful%29.pdf
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author Hui, Shan Lee
Cheng, Fan Fah
Md Nassir, Annuar
Ab Razak, Nazrul Hisyam
author_facet Hui, Shan Lee
Cheng, Fan Fah
Md Nassir, Annuar
Ab Razak, Nazrul Hisyam
author_sort Hui, Shan Lee
building UPM Institutional Repository
collection Online Access
description Risk Based Capital framework for Takaful operators (RBCT) is enforced by the Central Bank of Malaysia with the aim to ensure that Takaful operators have adequate capital to provide sound financial service. The objectives of this article is to examine the impacts of RBCT on efficiency, productivity and competitiveness level of Family Takaful Operators (FTO) and the relationship between efficiency and competitiveness in FTO in Malaysia. This study employs three methods namely Data Envelopment Analysis (DEA), Malmquist Productivity Index (MPI) and Panzar Rosse (PR) to investigate the impacts of RBC on the efficiency, productivity and competitiveness of FTO in Malaysia. The efficiency results indicate that after RBCT comes into effect, the cost efficiency has achieved higher efficient level. Although the productivity efficiency are improving, the technological systems of FTO are yet to achieve a reasonable level. From competitiveness results, the FTO are less competitive prior the implementation of RBCT, but has become more competitive after the regulation of RBCT framework. Furthermore, the more efficient of a Takaful market, the more competitive the market is. The implication of this study is that regulators need to impose prudent risk based capital regulation because it will improve the efficiency and competitiveness of Islamic insurers.
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spelling upm-801762020-10-01T01:48:26Z http://psasir.upm.edu.my/id/eprint/80176/ Impacts of risk based capital regulation in Malaysian Islamic insurers (Takaful) Hui, Shan Lee Cheng, Fan Fah Md Nassir, Annuar Ab Razak, Nazrul Hisyam Risk Based Capital framework for Takaful operators (RBCT) is enforced by the Central Bank of Malaysia with the aim to ensure that Takaful operators have adequate capital to provide sound financial service. The objectives of this article is to examine the impacts of RBCT on efficiency, productivity and competitiveness level of Family Takaful Operators (FTO) and the relationship between efficiency and competitiveness in FTO in Malaysia. This study employs three methods namely Data Envelopment Analysis (DEA), Malmquist Productivity Index (MPI) and Panzar Rosse (PR) to investigate the impacts of RBC on the efficiency, productivity and competitiveness of FTO in Malaysia. The efficiency results indicate that after RBCT comes into effect, the cost efficiency has achieved higher efficient level. Although the productivity efficiency are improving, the technological systems of FTO are yet to achieve a reasonable level. From competitiveness results, the FTO are less competitive prior the implementation of RBCT, but has become more competitive after the regulation of RBCT framework. Furthermore, the more efficient of a Takaful market, the more competitive the market is. The implication of this study is that regulators need to impose prudent risk based capital regulation because it will improve the efficiency and competitiveness of Islamic insurers. Universiti Sains Malaysia 2019 Article PeerReviewed text en http://psasir.upm.edu.my/id/eprint/80176/1/Impacts%20of%20risk%20based%20capital%20regulation%20in%20Malaysian%20Islamic%20insurers%20%28Takaful%29.pdf Hui, Shan Lee and Cheng, Fan Fah and Md Nassir, Annuar and Ab Razak, Nazrul Hisyam (2019) Impacts of risk based capital regulation in Malaysian Islamic insurers (Takaful). Asian Academy of Management Journal of Accounting and Finance, 15 (1). pp. 27-59. ISSN 1823-4992; ESSN: 2180-4192 http://web.usm.my/journal/aamjaf/aamjaf15012019/aamjaf15012019_2.pdf
spellingShingle Hui, Shan Lee
Cheng, Fan Fah
Md Nassir, Annuar
Ab Razak, Nazrul Hisyam
Impacts of risk based capital regulation in Malaysian Islamic insurers (Takaful)
title Impacts of risk based capital regulation in Malaysian Islamic insurers (Takaful)
title_full Impacts of risk based capital regulation in Malaysian Islamic insurers (Takaful)
title_fullStr Impacts of risk based capital regulation in Malaysian Islamic insurers (Takaful)
title_full_unstemmed Impacts of risk based capital regulation in Malaysian Islamic insurers (Takaful)
title_short Impacts of risk based capital regulation in Malaysian Islamic insurers (Takaful)
title_sort impacts of risk based capital regulation in malaysian islamic insurers (takaful)
url http://psasir.upm.edu.my/id/eprint/80176/
http://psasir.upm.edu.my/id/eprint/80176/
http://psasir.upm.edu.my/id/eprint/80176/1/Impacts%20of%20risk%20based%20capital%20regulation%20in%20Malaysian%20Islamic%20insurers%20%28Takaful%29.pdf