Islamic Banking Performance Versus Conventional Banking

(Pages 312-325)

Wafaa Sbeiti1 and Ahmad Alqatan2,*
1American University of Kuwait, Kuwait.
2Arab Open University, Kuwait.


The paper revisits the issue of the financial performance of Islamic banks in comparison to conventional banks. It focuses on financial performance measured by accounting data rather than looking only at stock market performance. This paper will list down all revenues, net profits, total assets and total liabilities of both conventional and Sharia banks to form a comprehensive stand on which form of banking has a significant lead over the other. The data will be collected from a ten-year time series. The study will analyze and interpret the change in the performance of a sample of shariah-compliant banks in relation to a sample of conventional banks. A random sampling method would be followed for unbiased results. The findings would be formed through a series of accounting ratios and the calculation of standard deviation and variance. This study aims to put an end to all doubts regarding the efficiency of shariah-compliant and conventional banks.


Islamic Banking; Performance; Sharia; Accounting data.

How to Cite:

Wafaa Sbeiti and Ahmad Alqatan. Islamic Banking Performance Versus Conventional Banking. [ref]: vol.19.2021. available at:

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