Comparing the situation of Islamic banking in iran with selected countries of the lslamic world

Subject Areas : Journal of Capital Market Analysis

jalal yousefi ¹ , parviz saeidi ² , Maryam Bokharaeian khorasani ³ , Jamadordi Gorganli Doji ⁴

1 - PhD student in Financial Industry، Ali Abad Katoul Branch، Islamic Azad University,،Ali Abad katoul،Iran
2 - Professor،Department of Management and Accounting ، Ali Abad Katoul Branch،Islamic Azad University، Aliabad Katoul،Iran
3 - Assistant Professor of Accounting،Ali Abad Katoul Branch،Islamic Azad University،Ali Abadkatoul،Iran
4 - Assistant Professor،Department of Accounting،Ali Abad katoul Branch،Islamic Azad University،Ali Abad katoul، Iran.

Received: 2023-07-16 Accepted : 2023-09-11 Published : 2023-08-23

Keywords: Islamic Banking, Asset Returns, Stockholders' equity returns, Net interest margin,

Abstract :

The main objective of this research is to compare the status of Islamic banking in Iran with selected countries in the Islamic world. The present study is considered as an applied research in terms of its research objective, and a retrospective study in terms of its temporal dimension. The data collection was descriptive and correlational in nature, utilizing quantitative research methods to test hypotheses. Linear regression model was employed to test the hypotheses, and panel data econometrics using statistical software Eviews was utilized for data analysis.In this research, the statistical population consists of Islamic banks in the Islamic world, and the sample includes banks from Iran, Malaysia, Indonesia, Pakistan, and Bahrain, within the time frame of 2017 to 2021. To compare the status of Islamic banking in Iran with selected countries, the collected data is derived from statistics provided by the Securities and Exchange Organization for Iran, and data from the International Bank (Bank Scope) for the selected banks in Malaysia, Indonesia, Pakistan, and Bahrain.The appropriate research method employed in this study is a descriptive research method. It falls under the category of quantitative and descriptive research in the field of finance in terms of its purpose and applicability. Furthermore, considering that historical information has been used in testing its hypotheses, it can be regarded as past-oriented in terms of the temporal dimension. Additionally, in terms of data collection methods, it can be classified as a retrospective research.