TY  - JOUR
TT  - Using Financial Ratios to Distinguish between Participation and Conventional Banks:  A Case Study of Turkey
AU  - Parlakkaya, Raif
AU  - Çürük, Suna Akten
PY  - 2011
DA  - August
JF  - Ege Academic Review
JO  - eab
PB  - Ege Üniversitesi
WT  - DergiPark
SN  - 1303-099X
SP  - 397
EP  - 405
VL  - 11
IS  - 3
KW  - Katılım bankaları
KW  - finansal rasyolar
KW  - logit analiz
N2  - Islamic banks are organized under and operate upon principles of Islamic law which requires risk sharing and prohibits the payment or receipt of interest. In contrast, conventional banks are guided mainly by the profit-maximization principle. If the differences between the two types of banks are not just semantic, Islamic and conventional banks should be distinguishable from one another on the basis of financial information obtained from company balance sheets and income statements. The purpose of this paper is to determine whether Islamic and conventional banks in Turkey are distinguishable from one another on the basis of financial characteristics alone. We input 23 financial ratios into logit analysis models to determine whether researchers could use these ratios to distinguish between the two types of banks
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