基于 Maqasid al-Shari'ah 框架的参与银行绩效评估:土耳其的证据

IF 6.3 2区 经济学 Q1 BUSINESS, FINANCE Borsa Istanbul Review Pub Date : 2024-07-01 DOI:10.1016/j.bir.2024.04.011
H. Şaduman Okumuş
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引用次数: 0

摘要

在双重银行体系中,参与银行(PBs)应遵循伊斯兰原则、道德和伦理规范,所有这些最终都与伊斯兰教法(Maqasid al-Sharia'ah,MS)相一致。本研究旨在超越传统标准,评估土耳其银行的绩效,以突出其符合伊斯兰教义的道德、社会和金融作用。研究采用了定性和定量调查相结合的方法。第一阶段采用文本挖掘法,第二阶段根据加扎利安的观点,采用熵权法制定了 MS 业绩指数 (MSPI)。数据集来自 2019-2021 年的 18 份报告。Türkiye Finans 的得分似乎最高,而 Ziraat 的 MSPI 得分最低。公共银行在财富目标部分得分最高,而在智力部分得分最低,因为它们变得以市场为导向,因此其披露的信息并不支持和促进MS。
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Performance assessment of participation banks based on Maqasid al-Shari'ah framework: Evidence from Türkiye

In a dual banking system, participation banks (PBs) are expected to follow Islamic principles, morals, and ethical norms, all of which ultimately align with Maqasid al-Sharia'ah (MS). This study aimed to assess performance of PBs in Türkiye beyond traditional yardsticks to accentuate their ethical, social, and financial roles compliant with the axioms of MS. A mixed method deploying qualitative and quantitative inquiry was used. The first stage used text mining, and the second stage developed the MS Performance Index (MSPI) by adopting entropy weights based on the Ghazalian perspective. The datasets were derived from 18 reports for 2019–2021. Türkiye Finans appeared to have the highest score, whereas Ziraat received the lowest on MSPI scores. PBs achieved the highest scores for the wealth objective component and the lowest score for the intellect component because they became market-oriented and thus their disclosures did not support and promote MS.

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来源期刊
CiteScore
7.60
自引率
3.80%
发文量
130
审稿时长
26 days
期刊介绍: Peer Review under the responsibility of Borsa İstanbul Anonim Sirketi. Borsa İstanbul Review provides a scholarly platform for empirical financial studies including but not limited to financial markets and institutions, financial economics, investor behavior, financial centers and market structures, corporate finance, recent economic and financial trends. Micro and macro data applications and comparative studies are welcome. Country coverage includes advanced, emerging and developing economies. In particular, we would like to publish empirical papers with significant policy implications and encourage submissions in the following areas: Research Topics: • Investments and Portfolio Management • Behavioral Finance • Financial Markets and Institutions • Market Microstructure • Islamic Finance • Financial Risk Management • Valuation • Capital Markets Governance • Financial Regulations
期刊最新文献
Editorial Board What determines the success of equity derivatives markets? A global perspective Linear extrapolation and model-free option implied moments Financial derivative instruments and their applications in Islamic banking and finance: Fundamentals, structures and pricing mechanisms The effects of non-deliverable forward programs of emerging-market central banks: A synthetic control approach
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