How Investment Deposits at Islamic and Conventional Banks Effect Earnings Per Share?

• 발행기관: 한국유통과학회
• 저자명: Sanaa Nazami MASWADEH
• 간행물 정보: 『The Journal of Asian Finance, Economics and Business(JAFEB)』Vol. 7 No.11, 669~677쪽, 전체 9쪽
• 주제분류: 경제경영 > 경제학
• 파일형태: PDF
• 발행일자: 2020.11.30

영문 초록

The study aims to compare the effects of employing investment deposits (joint and specified investment deposits) in Islamic banks, and investment deposits (term deposits and deposits with notification) at conventional banks, on shareholders’ profitability, represented by the earnings per share (EPS), in light of operational profits as a controlling variable. Data related to the study variables was collected from the annual financial reports published by the study sample banks, during the period (2009-2018). The study relies on multiple regression to test the hypotheses of the study. The high adjusted R² to explain the change in EPS for Islamic banks model as compared to conventional banks, is a result of the high difference between investment deposits (specified and joint) at Jordanian Islamic banks and investment deposits (term deposits and deposits with notification) at Jordanian conventional banks. The study found that it is important for the managements of Islamic banks to adopt a uniform method to combine speculative funds, in order to develop and improve shareholders’ profitability. The study recommended Islamic banks to follow practical, methodological and transparent approaches to calculate the rates of Murabaha profit margins between shareholders and depositors, while also taking into consideration some of the issues which could be harmful for the competition between Islamic and conventional banks.

목차

1. Introduction

2. The Problem of the Study

3. The Importance of the Study

4. Contribution of the Study

5. Literature Review and Hypotheses

6. Research Methodology

7. Empirical Results

8. Conclusion and Recommendations

References

키워드

Investment Deposits Islamic Banks Conventional Banks Earnings per Share