This paper measures and compares the cost, revenue and profit efficiency of 43 Islamic and 37 conventional banks over the period 1990-2005 in 21 countries using Data Envelopment Analysis. It assesses the average and overtime efficiency of those banks based on their size, age, and region using static and dynamic panels. The findings suggest that there are no significant differences between the o...

one of the strong points of islamic banking, compared to conventional banking system, is the bank's sharing of both profits and losses of  funded activities in the framework of collaborative agreements. the proper implementation of partnership facilities requires respecting religious as well as financial and economic codes. as shown by the evidence, the objections made against the activiti...

banks' major responsibility, as the largest financial intermediaries, is to provide and allocate resources. this activity has its own risks which cause banks to seek ways of preventing or transferring them to other places. islamic banks as substitutes of conventional banks in islamic countries have, in their turn, faced similar risks. in regard to new evolutions in banking industry and man...

This article examines the factors that determine the internet banking adoption amongst International Islamic University Malaysia (IIUM) and its causal effects using a theoretical model based on the Technology Acceptance Model (TAM). The research model consists of four exogenous latent constructs, namely, awareness, perceived usefulness, trust and perceived risk and endogenous latent construct n...

This article examines the factors that determine the internet banking adoption amongst International Islamic University Malaysia (IIUM) and its causal effects using a theoretical model based on the Technology Acceptance Model (TAM). The research model consists of four exogenous latent constructs, namely, awareness, perceived usefulness, trust and perceived risk and endogenous latent construct n...

Islamic finance in Australia has witnessed the rapid growth since it was first introduced in 1989 with the Muslim Community Cooperative Australia (MCCA). The operation of Islamic Financial Services Providers in Australia is still subject to basically the same laws and regulations as their conventional counterparts and applies the same conventional interest-based framework for regulatory and sup...

In the wake of the September 11, 2001, terrorist attacks on the United States, the UN Security Council passed a resolution targeting transnational sources of terrorist funds. At least one offshore Islamic bank was shut down, and American officials, ignorant about Islamic finance, viewed any “Islamic” bank with heightened suspicion. The Bush Administration targeted Al-Baraka in particular, confu...

corporate governance (cg) is an important effort to ensure accountability and responsibility and is a set of principles, which should be incorporated into every part of the organization. this study focused on the state of corporate governance (cg) in two categories of the banking industries: conventional banks and islamic banks. as conventional banks and islamic banks differ a great deal in the...