Islamic versus conventional banks in the GCC countries: A comparative study using classification techniques

2015 ◽  
Vol 33 ◽  
pp. 75-98 ◽  
Author(s):  
Karim Ben Khediri ◽  
Lanouar Charfeddine ◽  
Slah Ben Youssef
Keyword(s):  
Comparative Study ◽  
Classification Techniques ◽  
Gcc Countries ◽  
Conventional Banks

Fair value and banking contagion

2016 ◽  
Vol 7 (3) ◽  
pp. 215-236 ◽  
Author(s):  
Leila Gharbi ◽  
Halioui Khamoussi
Keyword(s):  
Data Model ◽  
Banking Sector ◽  
Fair Value ◽  
Islamic Banks ◽  
Fair Value Accounting ◽  
Content Type ◽  
Gcc Countries ◽  
Conventional Banks ◽  
Value Changes ◽  
The Impact

Purpose This paper aims to explore empirically the impact of fair value accounting on banking contagion in a comparative context between Islamic banks and conventional banks. Design/methodology/approach The analysis of the impact of fair value changes on banking contagion is carried out through a panel data model. This study covers 20 Islamic banks and 40 conventional banks operating in the Gulf Cooperation Council (GCC) countries during nine years from 2003 to 2011. Findings Empirical evidence shows that there is a significant change in dynamic volatility in GCC banking sector because of financial crisis 2008. However, results fail to confirm the hypothesis that fair value accounting is significantly associated with an increase of banking contagion for both Islamic and conventional banks operating in GCC countries. Originality/value The outcome of this study provides some insights for academicians, accountants as well as regulators in terms of enhancing the effectiveness of accounting practices.

A Comparative Study of Different Face Shape Classification Techniques

2021 ◽  
Author(s):  
Mohamed Hossam ◽  
Ahmed Ashraf Afify ◽  
Mohamed Rady ◽  
Michael Nabil ◽  
Kareem Moussa ◽  
...  
Keyword(s):  
Comparative Study ◽  
Shape Classification ◽  
Classification Techniques ◽  
Face Shape
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