Browsing by Author Shawtari, Fekri Ali

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Showing results 1 to 4 of 4
  • Efficiency_and_bank_margins_a_comparative_analysis_of_Islamic_and_conventional_banks_in_Yemen_fekri_et_al.pdf.jpg
  • Journal Article


  • Authors: Shawtari, Fekri Ali; Abdul Kareem, Mohamed Ariff; Shaikh Abdul Razak, Shaikh Hamzah (2018)

  • This paper examines the determinants of bank margins' in the Yemeni banking sector for Islamic and conventional banks. The first objective is to investigate whether there is a significant difference between the margins of conventional and Islamic banks. The second objective is to examine whether efficiency represents an influential factor in determining bank margins for Islamic and conventional banks controlling for other micro and macro variables. The study finds that the overall bank margin in Yemen has steadily decreased during the observation period with the exception of the year 2011. The parametric and non parametric results show that the bank margins are significantly higher fo...

  • efficiency_assessment_ banking_sector_Yemen_using_data_envelopment_window_analysis_shaikhhamzah.pdf.jpg
  • Journal Article


  • Authors: Shawtari, Fekri Ali; Abdul Kareem, Mohamed Ariff; Shaikh Abdul Razak, Shaikh Hamzah (2015)

  • The purpose of this paper is to examine the banking industry’s efficiency using the case of Yemen. The paper utilises two-stage analysis to evaluate the efficiency adopting Data Envelopment Window Analysis (DEWA) in the first stage for the period 1996-2011. Furthermore, the paper addresses, in two-dimensional matrix, the stability and efficiency of the banking sector in order to assess their ability for survival. In the second stage, panel data analysis is applied to regress a set of bank-specific and macro-economic variables on the efficiency of the banking sector in Yemen in a comparative fashion between Islamic and conventional banks. The findings of the investigation indicate that...

  • IF_Hub_Issue_2_ Impact_efficiency_on_discretionary_finance_loss_provision_Fakri_Buerhan_ShaikhHamzah_Ariff.pdf.jpg
  • Newsletter & Bulletin


  • Authors: Shawtari, Fekri Ali; Saiti, Buerhan; Shaikh Abdul Razak, Shaikh Hamzah; Abdul Kareem, Mohamed Ariff (2017)

  • The issues of earning management has received attention from practitioners and academicians since the last couple of decades in banking sector. It is evident that bank managers practice the discretion in estimating loan/finance loss provisions for various motives such as reducing earnings variability (Agarwal, Chomsisengphet, Liu & Rhee, 2007; Kanagaretnam, 2004). Majority of the studies have been focusing on conventional banks, and only a few studies have focussed on Islamic banks, for instance, Zoubi and Al-Khazali (2007) and Othman and Mersni (2014). The significance of examining the issues in the context of Islamic banks stems from the fact that Islamic banks should not manage the...

  • impact_efficiency_discretionary_loans_finance_loss_provision_comparative_study_Islamic_conventional_banks_shaikh_ariff.pdf.jpg
  • Journal Article


  • Authors: Shawtari, Fekri Ali; Saiti, Buerhan; Shaikh Abdul Razak, Shaikh Hamzah; Abdul Kareem, Mohamed Ariff (2015)

  • The paper investigates whether there is a significance difference between the practices of discretionary loan/finance loss provisions between Islamic and conventional banks. Same time, the paper tests whether the efficiency may influence the behaviour of discretionary loans/finance loss provisions, taken into consideration other micro and macro variables. The study utilizes panel data runs over 1996-2011 with unbalanced observations for 16 banks, of which 4 Islamic banks. In order to achieve research objectives, the two-stage approach is adopted to examine the factors that may influence the behaviour of discretionary loan/finance loss provisions with specific emphasize on the efficien...

Browsing by Author Shawtari, Fekri Ali

Jump to: 0-9 A B C D E F G H I J K L M N O P Q R S T U V W X Y Z
or enter first few letters:  
Showing results 1 to 4 of 4
  • Efficiency_and_bank_margins_a_comparative_analysis_of_Islamic_and_conventional_banks_in_Yemen_fekri_et_al.pdf.jpg
  • Journal Article


  • Authors: Shawtari, Fekri Ali; Abdul Kareem, Mohamed Ariff; Shaikh Abdul Razak, Shaikh Hamzah (2018)

  • This paper examines the determinants of bank margins' in the Yemeni banking sector for Islamic and conventional banks. The first objective is to investigate whether there is a significant difference between the margins of conventional and Islamic banks. The second objective is to examine whether efficiency represents an influential factor in determining bank margins for Islamic and conventional banks controlling for other micro and macro variables. The study finds that the overall bank margin in Yemen has steadily decreased during the observation period with the exception of the year 2011. The parametric and non parametric results show that the bank margins are significantly higher fo...

  • efficiency_assessment_ banking_sector_Yemen_using_data_envelopment_window_analysis_shaikhhamzah.pdf.jpg
  • Journal Article


  • Authors: Shawtari, Fekri Ali; Abdul Kareem, Mohamed Ariff; Shaikh Abdul Razak, Shaikh Hamzah (2015)

  • The purpose of this paper is to examine the banking industry’s efficiency using the case of Yemen. The paper utilises two-stage analysis to evaluate the efficiency adopting Data Envelopment Window Analysis (DEWA) in the first stage for the period 1996-2011. Furthermore, the paper addresses, in two-dimensional matrix, the stability and efficiency of the banking sector in order to assess their ability for survival. In the second stage, panel data analysis is applied to regress a set of bank-specific and macro-economic variables on the efficiency of the banking sector in Yemen in a comparative fashion between Islamic and conventional banks. The findings of the investigation indicate that...

  • IF_Hub_Issue_2_ Impact_efficiency_on_discretionary_finance_loss_provision_Fakri_Buerhan_ShaikhHamzah_Ariff.pdf.jpg
  • Newsletter & Bulletin


  • Authors: Shawtari, Fekri Ali; Saiti, Buerhan; Shaikh Abdul Razak, Shaikh Hamzah; Abdul Kareem, Mohamed Ariff (2017)

  • The issues of earning management has received attention from practitioners and academicians since the last couple of decades in banking sector. It is evident that bank managers practice the discretion in estimating loan/finance loss provisions for various motives such as reducing earnings variability (Agarwal, Chomsisengphet, Liu & Rhee, 2007; Kanagaretnam, 2004). Majority of the studies have been focusing on conventional banks, and only a few studies have focussed on Islamic banks, for instance, Zoubi and Al-Khazali (2007) and Othman and Mersni (2014). The significance of examining the issues in the context of Islamic banks stems from the fact that Islamic banks should not manage the...

  • impact_efficiency_discretionary_loans_finance_loss_provision_comparative_study_Islamic_conventional_banks_shaikh_ariff.pdf.jpg
  • Journal Article


  • Authors: Shawtari, Fekri Ali; Saiti, Buerhan; Shaikh Abdul Razak, Shaikh Hamzah; Abdul Kareem, Mohamed Ariff (2015)

  • The paper investigates whether there is a significance difference between the practices of discretionary loan/finance loss provisions between Islamic and conventional banks. Same time, the paper tests whether the efficiency may influence the behaviour of discretionary loans/finance loss provisions, taken into consideration other micro and macro variables. The study utilizes panel data runs over 1996-2011 with unbalanced observations for 16 banks, of which 4 Islamic banks. In order to achieve research objectives, the two-stage approach is adopted to examine the factors that may influence the behaviour of discretionary loan/finance loss provisions with specific emphasize on the efficien...