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Purpose: The purpose of this study is to investigate the mediating role of intellectual capital (IC) on the association between corporate governance mechanism (CGM) and the financial efficiency of Islamic banks (Z-score, net investment income and loan to deposit) and verify it through standard mediation in the panel based on interaction. Design/methodology/approach: The data of this study draws from 125 full-fledged Islamic banks and windows from 26 Organization of Islamic Cooperation (OIC) over the period of 2009 to 2019. A two-step system generalize method of moment estimation is used to test the hypotheses. Findings: The results underwrite that the inclusion of IC as a mediating variable has influenced positively the corporate governance and financial efficiency of IBs. Besides, only CEO power and Shariah supervisory board positively affect the financial efficiency of IBs. While structural capital and relational capital positively affect the financial efficiency of IBs. Apart from that, results show that the CGM has a significant relationship with the IC value of IBs. Research limitations/implications: These findings are valuable for policymakers and regulators to set policies to improve CG structure and effective use of IC resources to improve banking efficiency. Additionally, findings might be helpful for the bankers to proficiently use the IC as a premise to plan new strategies to get an upper hand in financial performance. Originality/value: This study extends and contributes to the current literature by analysing the role of IC along with CG to boost the financial efficiency of banks in OIC countries. [ABSTRACT FROM AUTHOR]

Purpose The purpose of this paper is to examine the 2010–2015 financial performance (FP) of the national non-profit USA Triathlon (UST) using financial effectiveness (FE) indicators and financial efficiency (FY) ratios.Design/methodology/approach Archival data were used together with a case study method. FP was evaluated by net income; FE was indicated by total assets and total revenues, while FY was examined by program services ratios and support services ratios.Findings On average, the FP of the organization was positive ($2,100,591 net income per year), FE was moderate (66 percent increases in assets and revenues) and the FY was mixed (80 percent revenues spent on program services with an impressive return on asset of 14 percent).Research limitations/implications By using case study method, the results may not be generalizable to other national non-profit sports organizations with non-financial objectives.Practical implications The results revealed that overall FP is a product of both FE and FY, making the study valuable to managers who are often faced with unreliable financial resources.Originality/value The study utilized both FE and FY measures to evaluate the FPs of UST – a major shortfall in similar studies. [ABSTRACT FROM AUTHOR]