Assessing Financial Performance of Malaysian Islamic and Conventional Commercial Banks Using Financial Ratios  

作　　者：Chan Kok Thim Yap Voon Choong Yong Gun Fie Lam Woon Har 

机构地区：[1]Multimedia University, Cyberjaya, Malaysia

出　　处：《Journal of Modern Accounting and Auditing》2014年第4期494-505,共12页现代会计与审计（英文版）

摘　　要：A rapid growth of Islamic banking has led the Malaysian economy to gaining greater prosperity than before. Presently, there are more than 20 Islamic banks operating in Malaysia. Financial ratios calculated from the categories of liquidity, profitability, risk and solvency, and efficiency of banks can be used to gauge the overall financial performance of the banking industry. The objective is to assess the overall performance of Islamic banks as well as conventional banks in Malaysia using financial ratios. The findings indicated that conventional commercial banks in Malaysia do have better quality assets, are more liquid, and are more profitable than Islamic banks. Total expenses in conventional banks are much higher, which may affect profitability and the significant amount of non-performing loans （NPLs）, thus increasing solvency risk. The findings show positive insights of Islamic banks, whose confidence and trust are rising, over a short period with strong improvements in asset utilization, effective management, and expenditure control. This comparative study clearly identified that conventional banks are better financial performers compared to Islamic banks in Malaysia during the period of 2006-2010.

关 键 词：conventional banks Islamic banks financial ratios performance 

分 类 号：F832.33[经济管理—金融学] TP393.08[自动化与计算机技术—计算机应用技术]