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  • 标题:Altman Model and Bankruptcy Profile of Islamic Banking Industry: A Comparative Analysis on Financial Performance
  • 本地全文:下载
  • 作者:Amin Jan ; Maran Marimuthu
  • 期刊名称:International Journal of Business and Management
  • 印刷版ISSN:1833-3850
  • 电子版ISSN:1833-8119
  • 出版年度:2015
  • 卷号:10
  • 期号:7
  • 页码:110
  • DOI:10.5539/ijbm.v10n7p110
  • 出版社:Canadian Center of Science and Education
  • 摘要:

    The purpose of this paper is to examine the bankruptcy profile of Islamic banking industry and perform a comparative analysis of their financial characteristics with regards to bankruptcy. This paper applied Altman model on top five Islamic banking countries by global Islamic-banking assets with the objective to examine their bankruptcy profile, while ANOVA Post Hoc Scheffe test is applied to perform a comparative analysis on their financial characteristics relating to bankruptcy. From the selected sample the Saudi Arabian Islamic banks are found less bankrupt and moreover, two Saudi Arabian Islamic banks reserved the top two spots in z-score bankruptcy ranking list. However, Malaysian Islamic banks are found more bankrupt as they entitled the bottom four positions on z-score bankruptcy profile list. On performance indicators like liquidity, profitability and insolvency with regards to bankruptcy the Islamic banks from top five Islamic banking countries has a significant relationship. However, the relationship on productivity with regards to bankruptcy among the top five Islamic banking countries is found insignificant. The analysis here is viable for drawing the attention of researchers and practitioners of Islamic banking industry towards the overall deterioration in compound annual growth rate and the identified bankruptcy rate along with comparative financial performance on bankruptcy.

  • 其他摘要:The purpose of this paper is to examine the bankruptcy profile of Islamic banking industry and perform a comparative analysis of their financial characteristics with regards to bankruptcy. This paper applied Altman model on top five Islamic banking countries by global Islamic-banking assets with the objective to examine their bankruptcy profile, while ANOVA Post Hoc Scheffe test is applied to perform a comparative analysis on their financial characteristics relating to bankruptcy. From the selected sample the Saudi Arabian Islamic banks are found less bankrupt and moreover, two Saudi Arabian Islamic banks reserved the top two spots in z-score bankruptcy ranking list. However, Malaysian Islamic banks are found more bankrupt as they entitled the bottom four positions on z-score bankruptcy profile list. On performance indicators like liquidity, profitability and insolvency with regards to bankruptcy the Islamic banks from top five Islamic banking countries has a significant relationship. However, the relationship on productivity with regards to bankruptcy among the top five Islamic banking countries is found insignificant. The analysis here is viable for drawing the attention of researchers and practitioners of Islamic banking industry towards the overall deterioration in compound annual growth rate and the identified bankruptcy rate along with comparative financial performance on bankruptcy.
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