Evaluation of banking performance according to Islamic standards compared to conventional banks
An applied study in Iraqi banks
Keywords:
banking performance, financial analysis, bank credit, banking performance evaluation, Islamic banks, conventional banksAbstract
The evaluation of banking performance is a holistic continuous activity that reflects the success of banks and their ability to support the public administration in performing its basic functions successfully. Perhaps the evaluation of banking performance according to Islamic standards in comparison with traditional banks stems from an economic, financial and non-financial developmental societal concept characterized by flexibility and connection with reality. It is directed towards economic and social responsibility through the use of distinct tools in mobilizing local and foreign savings and contributing to the financing of investments that represent the backbone of economic activity and play an active role in meeting the requirements of contemporary life for individuals and institutions. When banks depart from the criteria for evaluating sound performance, banking functions become a cause of turmoil and possibly comprehensive crises.
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