TAILIEUCHUNG - Measuring the financial performance of Islamic banks

The aim of this paper is to measure the financial performance of two Islamic banks in United Arab Emirates for the period of 2003 to 2007. Different groups of ratios have been used to measure the performance and make a comparison between these two banks. The ratios which are used are going to measure liquidity, profitability, management capacity, capital structure and share performance ratios. The research goes further step to measure the financial stability of the two banks. Descriptive statistical analysis was used to rank the performance, measuring the dispersion and the stability of performance. The finding revealed that the both banks did well for the above period. Moreover, the liquidity level is lower in Dubai Islamic bank than its rival, while the profitability level is much higher in Dubai Islamic bank than in Abu Dhabi bank. Dubai Islamic bank, has managedby and large its operation more successfully than Abu Dhabi Islamic bank, but the later bank is not far off with a similar capital structure. The four ratios of share performance indicted that Abu Dhabi Islamic bank is better off than Dubai Islamic bank. Finally, Abu Dhabi bank had a high level of stability than Dubai Islamic bank. | Journal of Applied Finance Banking vol. 5 no. 3 2015 93-104 ISSN 1792-6580 print version 1792-6599 online Scienpress Ltd 2015 Measuring the Financial Performance of Islamic Banks Mukdad Ibrahim1 Abstract The aim of this paper is to measure the financial performance of two Islamic banks in United Arab Emirates for the period of 2003 to 2007. Different groups of ratios have been used to measure the performance and make a comparison between these two banks. The ratios which are used are going to measure liquidity profitability management capacity capital structure and share performance ratios. The research goes further step to measure the financial stability of the two banks. Descriptive statistical analysis was used to rank the performance measuring the dispersion and the stability of performance. The finding revealed that the both banks did well for the above period. Moreover the liquidity level is lower in Dubai Islamic bank than its rival while the profitability level is much higher in Dubai Islamic bank than in Abu Dhabi bank. Dubai Islamic bank has managedby and large its operation more successfully than Abu Dhabi Islamic bank but the later bank is not far off with a similar capital structure. The four ratios of share performance indicted that Abu Dhabi Islamic bank is better off than Dubai Islamic bank. Finally Abu Dhabi bank had a high level of stability than Dubai Islamic bank. JEL classification numbers E44 G21 M40 Keywords Financial Performance Financial Analysis Islamic Banking United Arab Emirates 1 Introduction A commercial bank s performance is examined for various reasons. Bank regulators identify banks that are experiencing severe problems so that they can remedy them. Shareholders need to determine whether they should buy or sell the stock of various banks. Investment analysts must be able to advise prospective investors on which banks to invest in. Furthermore commercial banks evaluate their own performance over time to determine the outcomes of .

• Ngân hàng - Tín dụng
• Financial performance
• Financial analysis
• Islamic banking
• United arab emirates
• Financial performance of Islamic banks
• The relationship between total quality management practices
• Firm performance in Vietnam
• The mediating role of non financial performance
• Total quality management
• Non – financial performance
• Firm performance represented
• Credit risk management of listed banks in Ghana
• Financial performance of listed banks in Ghana
• Financial performance of listed banks
• Non performing loans
• The financial performance of commercial banks
• The effect of tacit knowledge on financial performance in service industry
• The organizational learning on financial performance in service industry
• Financial performance in service industry
• The study of organizational learning
• Working capital management
• Financial performance of listed firms
• Listed firms
• Banking industry consolidation
• Financial performance selected quoted banks
• Selected quoted banks in Nigeria
• Consolidation variables
• Affect financial performance of micro
• Affect financial performance of small business enterprises
• Dambi dollo town
• Small business enterprises
• Multiple regression analysis methods
• The previous researchers
• Capital structure and financial performance
• Indian Textile industry
• Financial performance and Correlation
• Theory of corporate finance
• Industrial output and export
• Corporate social responsibility
• Firm financial performance
• Literature review
• CSR firm financial performance evidence
• Business case of CSR
• Financial institutions
• Financial structure
• Market based financial systems
• Bank based financial systems
• Financial development
• Rule of law
• Financial accounting
• Current liabilities
• Fair value accounting
• Long term assets
• Financial performance measurement
• Green supply chain management
• Green supply chain practice
• Financial and non financial performance
• Vietnam's tourism enterprise
• Green supply chain management practice
• Banking financial performance
• Banking income
• Vietnam’s commercial banks
• Developing source
• Capital structure
• Financial leverage on performance
• Listed firms in Ho Chi Minh
• Stock exchange market
• Business financial performance
• Intellectual capital
• Profitability ratios
• ROE and Covid 19
• Firm’s financial performance
• Legal adoption
• Characteristics of the audit committee
• Firm performance
• French companies
• Operating performance
• Pre post comparison method
• State owned enterprises
• Propensity score matching
• Environmental financial accounting practices
• Vietnam Stock Exchange
• Ordinary least square
• Fixed effect model
• EFAP and financial performance
• Financial management principles
• Financial management
• Undbrstanding financial statements
• Rates of return
• Understanding financial statements
• The financial markets
• Foundations of finance
• The time value of money
• Measuring financial performance
• Projecting financial requirements
• Making investment decisions
• Financial markets
• Lecture Financial markets
• Thị trường tài chính
• Bank performance
• Commercial bank
• Bank failures
• Intermediate accounting
• Lecture Intermediate accounting
• Financial reporting
• Reporting financial performance
• Income statement
• Earnings per share
• Accrual basis of accounting