Islamic banking would contribute to the emergence of a just and growing economy by enabling small enterprises to obtain finance on participatory basis in which a collateral is not necessary. This is in sharp contrast with the conventional banking which insists on tangible collaterals,...

The purpose of this study is to empirically assess the determinants of the credit risk of Islamic Microfinance Institutions (MFIs). In particular, the study examines the explanatory factors for credit risk using a panel dataset of 20 Islamic MFIs located in the Middle East and South-East Asian...

Islamic strictures require investors to share risks with the entrepreneurs they finance. Sukuk (Islamic securities) come mostly in two varieties, musharakah (basically a joint venture agreement) and ijarah (more like an operational lease agreement). Yet defaults did happen, even in the case of...

This research is undertaken to answer the question whether Islamic banks have higher or lower credit risk than that of their counterpart conventional banks. Since the onset of the financial crisis, researchers have debated over this issue and a growing literature has provided empirical evidence...

Abstract.Using a sample of 291 banks from 35 OIC (Organization of Islamic Cooperation) member countries with 2078 bank-year observations from 2003 to 2010, we analyze if bank earnings management in terms of Loan Loss Provisioning (LLP hereafter) is affected by the banking nature.We take into...

Using a sample of 291 banks from 35 OIC (Organization of Islamic Conference) member Muslim countries with 2078 bank year observations from 2003 to 2008, we analyze if bank earning management in terms of Loan Loss Provisioning (LLP hereafter) is affected by the banking nature whether Islamic or...