Islamic vs. conventional banking: what about the efficiency during coronavirus?

IF 2.5 Q2 BUSINESS, FINANCE Journal of Islamic Accounting and Business Research Pub Date : 2023-11-28 DOI:10.1108/jiabr-02-2023-0048

Amal Bakour

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Abstract

Purpose

The aim of this paper is to investigate and to measure the efficiency of Islamic banks through a comparative study with their conventional counterparts during the coronavirus period for the case of MENA region.

Design/methodology/approach

Indeed, this study will use the parametric method for a panel of 92 banks, including 27 Islamic banks and 65 conventional banks, over a ten-year period (2012–2021) and from eight MENA countries, namely, Bahrain, Egypt, Jordan, Kuwait, Qatar, UAE, Yemen and Tunisia.

Findings

The findings show that Islamic banks are more profitable than conventional banks before and during Covid-19, this result can be explained by the effectiveness of Shariah principles, differences in cost control, management and resource allocation. In addition, this study found that conventional banks outperformed Islamic banks after Covid-19.

Originality/value

This is a recent empirical study that investigates a timely and important topic.

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伊斯兰银行与传统银行:冠状病毒期间的效率如何?

目的以中东和北非地区为例，通过与传统银行的比较研究，调查和衡量伊斯兰银行在冠状病毒期间的效率。事实上，本研究将对92家银行(包括27家伊斯兰银行和65家传统银行)的面板使用参数化方法，为期10年(2012-2021年)，来自8个中东和北非国家，即巴林、埃及、约旦、科威特、卡塔尔、阿联酋、也门和突尼斯。研究结果表明，伊斯兰银行在新冠疫情之前和期间比传统银行更赚钱，这一结果可以用伊斯兰教法原则的有效性、成本控制、管理和资源分配方面的差异来解释。此外，该研究发现，新冠肺炎疫情后，传统银行的表现优于伊斯兰银行。原创性/价值这是一项最新的实证研究，它调查了一个及时而重要的话题。

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来源期刊

Journal of Islamic Accounting and Business Research BUSINESS, FINANCE-

CiteScore

4.80

自引率

22.70%

发文量

期刊介绍： The journal provides a dynamic forum for the advancement of accounting and business knowledge based on Shari’ah and Islamic activities that have an impact on the welfare of society. JIABR publishes articles on the interplay between Islamic business ethics, accounting, auditing and governance, in promoting accountability, socio-economic justice (adl) and everlasting success (al-falah). It seeks to inform, among others, current theoretical and empirical research and practice in Islamic accounting, auditing and corporate governance, management of Islamic organizations, accounting regulation and policy for Islamic institutions, Shari’ah auditing and corporate governance, financial and non-financial performance measurement and disclosure in Islamic institutions and organizations. All styles of research, theoretical and empirical, case studies, practice-based papers and research notes that are well written and falling within the journal''s scope, are generally welcomed by the journal. Scope/Coverage Development of accounting, auditing and corporate governance concepts based on Shari’ah Socio-political influence on accounting and auditing regulation and policy making for Islamic financial institutions and organizations Historical perspectives on Islamic accounting, auditing and financial management Critical analysis on issues and challenges on accounting disclosure and measurement, Shari’ah audit and corporate governance Controls and risks in Islamic organizations Financial and non-financial performance measurement and disclosure.