Journal of Business and Management Sciences. 2016, 4(4), 98-104
DOI: 10.12691/JBMS-4-4-4
Original Research

Efficiency of Islamic Financial Institutions

Sirine Gha1, and Nejia Nekâa1

1Financial Methods and Accountants, The Faculty of Economic and Management Sciences Sfax

Pub. Date: October 18, 2016

Cite this paper

Sirine Gha and Nejia Nekâa. Efficiency of Islamic Financial Institutions. Journal of Business and Management Sciences. 2016; 4(4):98-104. doi: 10.12691/JBMS-4-4-4


The Islamic finance constitutes an ethical finance saw that it encourages on investment in sectors socially responsible. It prohibits the investment in the areas of illicit and supports the distribution of profits and losses. In this study, we have studied the efficiency of 21 Islamic banks on a global scale in a period of 5 years from 2010 to 2014. We use in this context the following ratios ESOP, ROAE, Ooi, CTI, denies to apprehend the overall profitability and the method of the wrapping of the data (DEA) to calculate the scores of efficiency.


efficiency, Islamic banks, analysis by ratios, DEA


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