Author/Authors
PARLAKKAYA, Raif Selçuk Üniversitesi - Sosyal Bilimler Meslek Yüksek Okulu - Muhasebe ve Vergi Bölümü, Turkey , ÇÜRÜK, Suna Akten KTO Karatay Üniversitesi - İktisadi ve İdari Bilimler Fakültesi - İşletme Bölümü, Turkey
Title Of Article
Using Financial Ratios to Distinguish between Participation and Conventional Banks: A Case Study of Turkey
شماره ركورد
44289
Abstract
Islamic banks are organized under and operate upon principles of Islamic law which requires risk sharing and prohibits the payment or receipt of interest. In contrast, conventional banks are guided mainly by the profit-maximization principle. If the differences between the two types of banks are not just semantic, Islamic and conventional banks should be distinguishable from one another on the basis of financial information obtained from company balance sheets and income statements. The purpose of this paper is to determine whether Islamic and conventional banks in Turkey are distinguishable from one another on the basis of financial characteristics alone. We input 23 financial ratios into logit analysis models to determine whether researchers could use these ratios to distinguish between the two types of banks.
From Page
397
NaturalLanguageKeyword
Islamic banks , financial ratios , logit analysis
JournalTitle
Ege Academic Review (EAR)
To Page
405
JournalTitle
Ege Academic Review (EAR)
Link To Document