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Islamic vs. conventional banking: what about the efficiency during coronavirus?
Journal of Islamic Accounting and Business Research Pub Date : 2023-11-28 , DOI: 10.1108/jiabr-02-2023-0048
Amal Bakour

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.



中文翻译:

伊斯兰银行与传统银行:冠状病毒期间的效率如何?

目的

本文的目的是通过对中东和北非地区冠状病毒期间伊斯兰银行与传统银行的比较研究来调查和衡量伊斯兰银行的效率。

设计/方法论/途径

事实上,这项研究将在十年期间(2012 年至 2021 年)对来自 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。

发现

调查结果显示,在Covid-19之前和期间,伊斯兰银行比传统银行盈利更高,这一结果可以通过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,这项研究发现,在 Covid-19 疫情之后,传统银行的表现优于伊斯兰银行。

原创性/价值

这是一项最近的实证研究,调查了一个及时而重要的话题。

更新日期:2023-11-25
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