可持续增长的决定因素:传统银行和伊斯兰银行的比较分析

Tasawar Nawaz
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引用次数: 3

摘要

本文的目的是实证研究无形资源和金融资源对会计和两种银行业务模式的影响,即在全球14个不同国家运营的传统银行和伊斯兰银行,这两个时期被称为金融危机前(2006-2007)和后(2009-2010)(568观察)。计算无形资产(即智力资本)和金融资源的不同组成部分所需的数据来自Bankscope数据库。结果表明,无论是传统银行还是伊斯兰银行,在任何时候(即危机前和危机后)都需要IC和金融资本资源来创造价值。结果进一步表明,两组银行的IC、财务资本和会计绩效之间存在正相关关系;然而,IC和金融资本仅与伊斯兰银行的市场价值显著相关。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
Determinants of sustainable growth: A comparative analysis of conventional and islamic banks
The purpose of this paper is to empirically examine the effect of intangible and financial resources on accountingand market-based performance of two bank business models i.e. conventional and Islamic banks operating in fourteen different countries worldwide for two periods referred as pre (2006-2007) and post (2009-2010) financial crisis (568 observations). The required data to calculate different constituents of intangible (i.e. intellectual capital (IC)) and financial resources is derived from Bankscope database. The results reveal that both IC and financial capital resources are necessary for banks being conventional or Islamic to create value at all times i.e. preand post-crisis period. The results further indicate a positive relationship between IC, financial capital and accounting performance of both sets of banking; however IC and financial capital are only significantly associated with the market value of Islamic banks.
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