العوامل المؤثرة على ربحية البنوك التجارية والبنوك الإسلامية

Abstract

Islamic banks have received a great attention by academics and professionals interested in banks management, financial markets and the supervision of banks seeking their profitability and stability under the subprime mortgage crisis. Many studies indicate that these banks rely on short-term funding like commercial banks. The study aims to test the determinants of profitability in nine commercial banks and eleven Islamic banks spread over ten countries which are: Algeria, Tunisia, Libya, Morocco, Egypt, Jordan, Kuwait, Qatar, United Arab Emirates and Saudi Arabia, from 2007 till 2014, using the balanced panel data. Bank's internal variables are: bank size, liquidity, asset quality, capital adequacy, operational risks, while external variables are macroeconomic indicators. The results indicate that there are no differences between commercial banks and Islamic ones in the return on equity while there is a difference in the return on assets with a difference in the size of assets, and there are no differences in the other internal variables. The results show that there is a positive impact for both capital adequacy and operational costs, and a negative impact of credit risk on return on assets. It is noticed the absence of any effect for the independent factors on the return on equity in commercial banks. The study also found positive influence for capital adequacy, operational costs, and liquidity as internal variables and inflation as an external variable on return on assets in Islamic banks. The results of the return on equity model for in Islamic banks and commercial banks demonstrate that there is no impact on all the independent factors. Keywords: Islamic Banks, Commercial Banks, Bank Profitability, Panel Statements