Creditor rights and bank capital decisions: Conventional vs. Islamic banking

B-Tier
Journal: Journal of Corporate Finance
Year: 2019
Volume: 55
Issue: C
Pages: 69-104

Authors (2)

Bitar, Mohammad (not in RePEc) Tarazi, Amine (Université de Limoges)

Score contribution per author:

1.005 = (α=2.01 / 2 authors) × 1.0x B-tier

α: calibrated so average coauthorship-adjusted count equals average raw count

Abstract

Using a sample of banks operating in 24 countries, we provide robust evidence that stronger creditor rights are associated with higher capital adequacy ratios for conventional banks but not for Islamic banks. Such results suggest that, under stronger creditor protection, only the managers of conventional banks increase equity, presumably as a means of signalling better monitoring efforts and of avoiding loss of control. A possible reason for the finding that Islamic banks do not generally increase equity is that, under the profit loss sharing (PLS) principle, depositors share profits and losses with the bank. The role of creditor protection is hence irrelevant in an Islamic banking context. However, we show that in predominantly non-Muslim countries with less competitive markets, Islamic banks show a similar association between creditor rights and capital ratios as conventional banks.

Technical Details

RePEc Handle
repec:eee:corfin:v:55:y:2019:i:c:p:69-104
Journal Field
Finance
Author Count
2
Added to Database
2026-01-29