臺灣博碩士論文加值系統

中東回教銀行之效率性研究

The growing wealth of The Middle East means an expansion of Arab (And Persian) Islamic ideas out into the globalized world. One of the exports from this region is Islamic banking (Non-Interest Banking). This style of banking has created hubs in a variety of international cities inside and out of the Middle East, including London, Singapore, New York along with The Middle Eastern centers of Dubai and Cairo. This paper looks at some issues associated with the efficiency of Islamic Banks focusing on Islamic banks located in The Middle East and looks to compare them with 2 sets of banks from both outside and inside The Middle East using a variety of ratios from which we will draw some basic conclusions. This study concludes that using only income into expenses as an indicator, secular banks are dominant by a wide margin but with the utilization of a wide variety of ratios we see some comparable closeness and a clustering of some ratio scores. It is the closeness of these scores and their interpretation that tells us a more in depth story about the efficiencies and inefficiencies of the different styles of banking.

Cover Page 1
Table of Contents Page 2
Thanks Page Page 3
Abstract Page 4
Introduction Page 5-6
Why Should This Be Studied Page 7-9
What Is Islamic Banking Page 10-12
The History Of Islamic Banking Page 13-17
Riba Page 18-22
Maisir and Qimar Page 23-25
Gharar Page 26-29
Musharakah, Mudarabah Page 30-34
Efficiency Page 35
Methodology Page 36-45
Results and Discussion Page 46-52
Conclusion Page 53-57
Bibliography Page 58-64
Banking Ratio Data Page 65-70

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Financial Reports Utilized in The Study:
Al Rajhi Bank, Annual Report For The Year 2008,
http://www.alrajhibank.com.my/annual_report/2008/AlRajhiFSDec2008.pdf

Bank Al-Jazeera, Annual Report For The Year 2008, <http://www.baj.com.sa/ar/pdf/BAJ%20AR08%20FINAL%20PRINT%20ARABIC.pdf>

Bank of America, Annual Report For The Year 2008, <http://media.corporate-ir.net/media_files/irol/71/71595/reports/2008_AR.pdf>

Bank Leumi, Annual Report For The Year 2008,
http://english.leumi.co.il/static-files/Content%20Objects/Leumi%20English/Multi%20Media/Financial%20Highlights.pdf

Bank Pasargad, Annual Report For The Year 2007/2008,
<http://en.bpi.ir/doc/Annual2007-2008.pdf>

BNP Paribas, Annual Report For The Year 2008,
<http://media-cms.bnpparibas.com/file/78/2/annual-report-2008.6782.pdf>

BNY Mellon, Annual Report For The Year 2008,
<http://www.bnymellon.com/investorrelations/annualreport/2008/2008annual.pdf>

Dubai Islamic Bank, Annual Report For The Year 2008,
<http://media.corporate-ir.net/media_files/irol/19/199381/reports/2008_AnnualReport_en.pdf>

Emirates Islamic Bank, Annual Report For The Year 2008,
<http://www.emiratesislamicbank.ae/eib/assets/pdf/Annual_Report_2008-english.pdf>

First Energy Bank, Annual Report For The Year 2008,
<http://www.1stenergybank.com/media-files/2010/02/08/20100208_FEB-ANNUAL-REPORT-08-ENGl.pdf>

Habib Bank Limited, Annual Report 2008,
http://www.hbl.com/downloads/pdf/annual/2008/financial-statements-group.pdf

Islamic Development Bank, Annual Financial Report for The Year 2008,
<http://www.isdb.org/irj/portal/anonymous?NavigationTarget=navurl://0b4fc07088549fb613bee94900acd775>

JP Morgan, Annual Report For The Year 2008,
<http://files.shareholder.com/downloads/ONE/1387693409x0x283416/66cc70ba-5410-43c4-b20b-181974bc6be6/2008_AR_Complete_AR.pdf>

Karafarin Bank, Annual Report For The Year 2008,
<http://www.karafarinbank.com/PortalData/Subsystems/Article/Attachments/0Karafarin%20Bank%20Annual%20Report%20and%20financial%20statements%201387.pdf>

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<http://www.alahli.com/EN-US/ABOUT%20US/NEWS_REPORTS/Pages/Reports.aspx>

Qatar National Bank, Annual Report For The Year 2008,
http://www.qnb.com.qa/csportal/BlobServer?blobcol=urlenglishdoc&blobtable=QNBNewDocs&blobkey=id&blobwhere=1297321240155&blobheader=application%2Fpdf

Royal Bank Of Scotland, Annual Report For The Year 2008,
<http://www.rbs.co.uk/personal.ashx>

Satander Bank, Annual Report For The Year 2008,
<http://www.santander.co.uk/csgs/Satellite?appID=abbey.internet.Abbeycom&canal=CABBEYCOM&cid=1210610660510&empr=Abbeycom&leng=en_GB&pagename=Abbeycom%2FPage%2FWC_ACOM_TemplateB2>

Standard Bank Of South Africa, Annual Report For The Year 2008,
<http://www.standardbank.co.za/site/investor/archive_2008_i.html>

TAIB Bank, Annual Report For The Year 2008, http://www.taib.com/AnnualReport2008/TAIBfinal_book_08.pdf