أثر العوامل الخارجية على الأداء المالي للبنوك الإسلامية و البنوك التجارية في الأردن : دراسة مقارنة

Abstract EN

The aim of this study is to explain the effect of the external variables on the financial performance of the Islamic and commercial banks measured by the rates of return of assets and the rates of return on equity, in addition to the earnings per stock during the period (2001- 2011).

In addition, it aimed to study the effect of those variables on the financial performance of the Jordanian banks while making a comparison between the financial performance of the Islamic banks and the financial performance of the commercial bank in Jordan.

To achieve these objectives and to test its hypotheses, data from the annual financial reports from the sample of the study were collected and statistical procedures and E-views program are used.

The findings of the study indicated a statistically significant impact of the external variables on the performance of the commercial banks measured by (rates of returns on assets with respect to the equity rights and the earnings per stock).

As for Islamic banks, there was an impact of the external variables (economic growth and the stockmarket indicator) on the financial performance.

However, there was no statistically significant impact of inflation on the financial performance.

The findings showed that there were no significant statistical differences with respect to rates of return on equity rights and the earnings per stock between the two types of banks, i.e.

Islamic banks and commercial banks in Jordan.