Efficiency and performance of Islamic banks amid COVID-19

IF 2.5 Q2 BUSINESS, FINANCE

Journal of Islamic Accounting and Business Research Pub Date : 2023-11-02 DOI:10.1108/jiabr-05-2022-0129

Lan-Huong Nguyen, Tu D.Q. Le, Thanh Ngo

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引用次数: 0

Abstract

Purpose This paper aims to investigate the efficiency and performance of the Islamic banking industry amid the COVID-19 pandemic. Design/methodology/approach The authors used a two-stage data envelopment analysis to first estimate the efficiency of 78 Islamic banks (IBs) across 15 countries for the 2005–2020 period (a total of 782 bank-year observations) and then to examine their determinants, including the COVID-19 pandemic. Findings The authors found that the Islamic banking industry performed at a moderate level during the 2005–2020 period, providing evidence that IBs are resilient to the financial shocks created by COVID-19. The authors also found that bank-level characteristics (such as bank size) and country-level characteristics (such as inflation) can contribute to the bank’s operational efficiency. Research limitations/implications The results of this study suggested that banking management and government macroeconomic policy, especially in terms of precautions and continuous support, are important for IBs to improve their performance. Originality/value To the best of the authors’ knowledge, this is the first study to examine the efficiency and performance of IBs amid COVID-19.

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新冠疫情下伊斯兰银行的效率和业绩

本文旨在研究新冠肺炎疫情下伊斯兰银行业的效率和绩效。设计/方法/方法作者采用两阶段数据包络分析，首先估计了2005-2020年期间15个国家78家伊斯兰银行(ib)的效率(共782个银行年度观察结果)，然后研究了包括COVID-19大流行在内的决定因素。作者发现，2005年至2020年期间，伊斯兰银行业的表现处于中等水平，这证明伊斯兰银行业能够抵御COVID-19造成的金融冲击。作者还发现，银行层面的特征(如银行规模)和国家层面的特征(如通货膨胀)可以促进银行的运营效率。研究的局限性/启示本研究的结果表明，银行管理和政府宏观经济政策，特别是在预防和持续支持方面，对银行绩效的提高至关重要。据作者所知，这是第一个在COVID-19期间检验IBs效率和表现的研究。

本文章由计算机程序翻译，如有差异，请以英文原文为准。

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来源期刊

Journal of Islamic Accounting and Business Research BUSINESS, FINANCE-

CiteScore

4.80

自引率

22.70%

发文量

期刊介绍： The journal provides a dynamic forum for the advancement of accounting and business knowledge based on Shari’ah and Islamic activities that have an impact on the welfare of society. JIABR publishes articles on the interplay between Islamic business ethics, accounting, auditing and governance, in promoting accountability, socio-economic justice (adl) and everlasting success (al-falah). It seeks to inform, among others, current theoretical and empirical research and practice in Islamic accounting, auditing and corporate governance, management of Islamic organizations, accounting regulation and policy for Islamic institutions, Shari’ah auditing and corporate governance, financial and non-financial performance measurement and disclosure in Islamic institutions and organizations. All styles of research, theoretical and empirical, case studies, practice-based papers and research notes that are well written and falling within the journal''s scope, are generally welcomed by the journal. Scope/Coverage Development of accounting, auditing and corporate governance concepts based on Shari’ah Socio-political influence on accounting and auditing regulation and policy making for Islamic financial institutions and organizations Historical perspectives on Islamic accounting, auditing and financial management Critical analysis on issues and challenges on accounting disclosure and measurement, Shari’ah audit and corporate governance Controls and risks in Islamic organizations Financial and non-financial performance measurement and disclosure.