Risk, efficiency and performance in Islamic banking Empirical study on Islamic banking in Iran

Given the role of banks and financial markets and the economy of each country, it is important to measure their efficiency, identify the type and level of efficiency and identify the factors affecting it, because increasing the efficiency of banks increases their profitability and increases public welfare. It becomes society. The purpose of this paper is to analyze the risk and effectiveness of Islamic banking in private banks listed on the Tehran Stock Exchange. In this paper, two credit risks and liquidity risk have been used for the risk variable. Also, for the performance variable of the bank, the variable rate of asset yield has been used and for the efficiency of the bank, the net profit margin has been used. The statistical sample of the present study includes 18 banks from among the banks accepted in the Tehran Stock Exchange during the period 2011-2018. The results show that the effect of liquidity risk, credit risk and operating cost variables on operating income on the efficiency and performance is negative and at the level of confidence, 95% is meaningful and also the effect of capital adequacy variable and legal reserve rate and banking performance on the efficiency and performance of the bank is reasonable and significant.

کلیدواژه ها:

Capital adequacy ، credit risk ، bank size ، liquidity risk ، combined data