论文标题
会计和市场绩效评估：对孟加拉国上市伊斯兰银行的研究
Evaluation of Accounting and Market Performance: A Study on Listed Islamic Banks of Bangladesh
论文作者
论文摘要
这项研究将伊斯兰银行的会计绩效与其市场绩效进行了比较，还评估了特定于公司的决定因素和横断面影响对会计和市场绩效的影响。这项研究选择了吉大港证券交易所列出的所有六家伊斯兰银行，并收集了2009年至2013年期间的数据。这项研究报告说，社会伊斯兰银行有限公司的会计绩效表现出色，而伊斯兰银行孟加拉国有限公司则具有更好的市场绩效。但是，据报道表现出卓越的会计绩效的银行的市场表现较低。此外，ROA的随机效应模型报告说，对ROA存在重要的实体或横截面作用；运营效率和银行规模与ROA显着相关。但是，Tobins Q的随机效应模型无法确定对Tobins Q的实体或横截面影响，并且还揭示了特定于公司的决定因素对Tobins Q没有显着影响。
This study compared accounting performance of Islamic banks with their market performance and also assessed the effect of firm-specific determinants and cross-sectional effect on accounting and market performance. This study selected all six listed Islamic banks of Chittagong Stock Exchange and the data were collected for the period of 2009 to 2013. This study reported that Social Islamic Bank Limited exhibits superior accounting performance whereas Islami Bank Bangladesh Limited holds better market performance. However, banks exhibiting superior accounting performance reported to have inferior market performance. Further, random-effect model for ROA reports that there exist significant entity or crosssectional effect on ROA; and operational efficiency and bank size are significantly negatively associated with ROA. However, random-effect model for Tobins Q failed to ascertain entity or cross-sectional effect on Tobins Q and also reveals that firm-specific determinants have no significant impact on Tobins Q.
