期刊名称：International Research Journal of Finance and Economics
印刷版ISSN：1450-2887
电子版ISSN：1450-2887
出版年度：2019
期号：176
页码：80-99
出版社：European Journals Inc.
摘要：The knowledge value produced by this research was established in particular by the methodological challenges of the comparative study. Based on a process of bibliographic research, available conditional observation and necessary statistical tests, we innovated an equiprobable comparison between the solvencies of Conventional and Islamic banks over the period (2010-2018). Our study is not only a matter of dealing generically with the financial solvency question of Conventional and Islamic banks, but also, we analysed the inherent implications and difficulties that may alter the results and influence the establishment of an operative evaluation of financial institutions. The core populations are all existing Conventional and Islamic banks in the selected countries. To solve this gap, two banks’ samples were taken, the choice is limited to countries whose banking systems incorporate both Islamic and Conventional banks without taking into consideration the proportion of each system in each country's banking market. Thereafter, each list bank was reduced on the basis of qualitative and quantitative filtering criteria. Therefore, each Conventional bank has its Islamic equivalence with a 95% rate in terms of capital and size taken from the same country. This restriction reduced the sample size to 63 banks each. The selected banks are all large and listed in different stock exchanges around the world. In conclusion, we found that Conventional banks are more solvent than Islamic banks in a mixture of heterogeneous contexts during a financial stable period.
