How to cite this paper
Badarin, A., Khreis, N., Al-Jarrah, M., Barakat, E & Shatnaw, Z. (2025). Bank-specific determinants of credit risk in Islamic banks: Evidence from Middle East.Uncertain Supply Chain Management, 13(1), 1-10.
Refrences
Abbas, F., Iqbal, S., & Aziz, B. (2019). The impact of bank capital, bank liquidity and credit risk on profitability in postcrisis period: A comparative study of US and Asia. Cogent Economics and Finance, 7(1), 1605683. doi.org/10.1080/23322039.2019.1605683.
Abedifar, P., Ebrahim, S., Molyneux, P., & Tarazi, A. (2015). Islamic banking and finance: Recent empirical literature and directions for future research. Journal of Economic Surveys, 29(4), 637–670. doi.org/10.1111/joes.12113
Abdul-Rahman, A., Latif, R., Muda, R., & Abdullah, M. (2014). Failure and potential of profit-loss sharing contracts: A perspective of New Institutional, Economic (NIE) Theory. Pacific-Basin Finance Journal, 28, 136-151. doi.org/10.1016/j.pacfin.2014.01.004.
Abusharbeh, M. (2014). Credit Risks and Profitability of Islamic Banks: Evidence from Indonesia. World Review of Business Research, 4(3), 136–147.
Ahmad, N. & Ahmad, S. (2004). Key Factors Influencing Credit Risk of Islamic Bank: A Malaysian Case. The Journal Of Muamalat And Islamic Finance Research, 1(1), 65-80.
Akram, H. & Rahman, K. (2018). Credit risk management: A comparative study of Islamic banks and conventional banks in Pakistan. ISRA International Journal of Islamic Finance, 10(2), 185-205. doi:10.1108/IJIF-09-2017-0030.
Akkizidis, I. & Kumar, S. (2008). Financial Risk Management for Islamic Banking and Finance. Hampshire: Palgrave Macmillan.
Al Badarin, A., Al-Jarrah, M., Rababah, A., & ALotoom, A. (2024). Systematic and unsystematic determinants of liquidity risk in the Islamic banks in the middle east. Uncertain Supply Chain Management, 12(3). 1399-1408. doi: 10.5267/j.uscm.2024.4.011.
Al-Eitan, G. & Bani-Khalid, T. (2019). Credit Risk and Financial Performance of the Jordanian Commercial Banks: A Panel Data Analysis. Academy of Accounting and Financial Studies Journal, 23(5), 1-13.
Alexandri, M. & Santoso, T. (2015). Non-Performing Loan: Impact of Internal and External Factor (Evidence in Indonesia). International Journal of Humanities and Social Science Invention, 4(1), 87-91.
Al-Fawwaz. T., Daoud, H. & Arabyat, Y. (2016). Credit Risk Management in Islamic and Conventional Banks in Jordan. Jordan Journal of Business Administration, 12(2), 289-305.
Ali, A. & Ghauri, S. (2013). Global Crisis and Credit Risk Management by Banks: A Comparative Study of Banks in Pakistan. International Journal of Business and Economics Research, 2(6), 158-168. doi: 10.11648/j.ijber.20130206.15
Alkhawaja, M. & Görmüş, Ş. (2019). Credit Risk Management: A Comparative Study between Islamic and Conventional Banks in Turkey. International Journal of Islamic Economics and Finance Studies, 3, 45-64. doi:10.25272/ijisef.634607.
ALrfai, M., Danilah B., & Waeibrorheem, W. (2022). Empirical Examination of Credit Risk Determinant of Commercial Banks in Jordan. Journal of Risks, 10(85), 1-11. doi.org/10.3390/risks10040085.
Al-Wesabi, H. & Ahmad, N. (2013). Credit Risk of Islamic Banks in GCC Countries. International Journal of Banking and Finance, 10(2). doi.org/10.32890/ijbf2013.10.2.8476.
Alzoubi, T. & Obeidat, M. (2020) How size influences the credit risk in Islamic banks. Cogent Business & Management, 7(1), 1-7, doi:10.1080/23311975.2020.1811596.
Amuakwa-Mensah, F., Marbuah, G., & Ani-Asamoah M. (2017). Re-examining the determinants of non-performing loans in Ghana's banking industry: Role of the 2007–2009 financial crisis. Journal of African Business, 18, 357–379. doi.org/10.1080/15228916.2017.1308199.
Antony, T. & Suresh, G. (2023). Determinants of credit risk: Empirical evidence from Indian commercial banks. Banks and Bank Systems, 18(2), 88-100. doi:10.21511/bbs.18(2).2023.08.
Ariffin, N., Archer, S., & Karim, R. (2009). Risks in Islamic banks: Evidence from empirical research. Journal of Banking Regulation, 10(2), 153–163. doi.org/10.1057/jbr.2008.27.
Azmat, S., Azad, A., Bhatti, M. & Ghaffar, H. (2020). Islamic Banking, Costly Religiosity and Competition. Journal of Financial Research, 43(2), 263-303. doi.org/10.1111/jfir.12207.
Bialas, M. & Solek, A. (2010). Evolution of Capital Adequacy Ratio. Economics & Sociology, 3(2), 48-57.
Barisitz, S. (2013). Nonperforming loans in western Europe-A selective comparison of countries and national definitions. Focus on European Economic Integration, 13(1), 28–47.
Beck, R., Jakubik, P. & Piloiu, A. (2015). Key determinants of nonperforming loans: New evidence from a global sample. Open Economies Review, 26, 525–550. https://doi.org/10.1007/s11079-015-9358-8.
Bholat, D., Lastra, R., Markose, S., Miglionico, A. & Sen, K. (2018). Non-performing loans at the dawn of IFRS 9: Regulatory and accounting treatment of asset quality. Journal of Banking Regulation, 19, 33–54. doi.org/10.1057/s41261-017-0058-8.
Boumediene, A., (2011). Is credit risk really higher in Islamic banks?. Journal of Credit Risk, 7, 97-129.
Bsoul, R., Milhem, M. & Odat, M. (2022). Determinants of Banks’ Credit Risk: Evidence from Jordanian Banks Listed on Amman Stock Exchange. Academic Journal of Interdisciplinary Studies, 11(5), 197-209. doi:10.36941/ajis-2022-0135.
Caruso, G., Gattone, S., Fortuna, F. & Battista, T. (2021). Cluster Analysis for mixed data: An application to credit risk evaluation. Socio-Economic Planning Sciences, 73, 100850. doi.org/10.1016/j.seps.2020.100850.
Chaibi, H. & Ftiti, Z. (2015). Credit risk determinants: Evidence from a cross-country study. Research in International Business and Finance, 33, 1-15. doi.org/10.1016/j.ribaf.2014.06.001.
Čihák, M., & Hesse, H. (2010). Islamic banks and financial stability: An empirical analysis. Journal of Financial Services Research, 38(2–3), 95–113. doi.org/10.1007/s10693-010-0089-0.
Endut, R., Syuhada, N., Ismail, F. & Mahmood, W. (2013). Macroeconomic implications on non-performing loans in Asian pacific region. World Applied Sciences Journal, 23, 57-60. doi:10.5829/idosi.wasj.2013.23.eemcge.22011.
Effendi, K., & Yuniarti, R. (2018). Credit Risk and Macroeconomics of Islamic Banking in Indonesia. Journal of Accounting, Finance and Auditing Studies, 4(2), 1-13. jafas.org/articles/2018-4 2/1Indonesiafulltext.pdf.
Elgari, M. (2003). Credit Risk in Islamic Banking and Finance. Islamic Economic Studies, 10(2), 1-25. http://iesjournal.org/english/Docs/104.pdf.
European Central Bank: ECB (2017). European Central Bank Guidance to banks on non- performing loans.
Fatima, N. (2014). Capital Adequacy: A Financial Soundness Indicator for Banks. Global Journal of Finance and Management, 6(8), 771-776.
Ganić, M. (2014). Bank Specific Determinants of Credit Risk - An Empirical Study on the Banking Sector of Bosnia and Herzegovina. International Journal of Economic Practices and Theories, 4(4), 428-436. doi.org/10.2139/ssrn.2491432.
Ghosh, A. (2015). Banking-industry specific and regional economic determinants of non-performing loans: Evidence from US states. Journal of Financial Stability, 20, 93–104. doi.org/10.1016/j.jfs.2015.08.004.
Hachem, B., & Sujud H. (2018). Islamic Versus Conventional Banks in Lebanon: An Empirical Study of Credit Risk Management. International Journal of Economics and Finance, 10(8), 1-53. ideas.repec.org/a/ibn/ijefaa/v10y2018i8p53.html.
Hassan, K., Khan A. & Paltrinieri, A. (2019). Liquidity Risk, Credit Risk and Stability in Islamic and Conventional Banks. Research in International Business and Finance, 48, 17-31. doi.org/10.1016/j.ribaf.2018.10.006.
Jarah, B. A. F., Zaqeeba, N., Al-Jarrah, M. F. M., Al Badarin, A. M., & Almatarneh, Z. (2023). The mediating effect of the internal control system on the relationship between the accounting information system and employee performance in Jordan Islamic banks. Economies, 11(3), 77. doi.org/10.3390/economies11030077
IMF: International Monetary Fund. (2005). The treatment of nonperforming loans. Washington, DC: International Monetary Fund (IMF).
Imbierowicz, B. & Christian, R. (2014). The relationship between liquidity risk and credit risk in banks. Journal of Banking & Finance, 40, 242–56. doi.org/10.1016/j.jbankfin.2013.11.030.
Kabir, N., Miah, M. & Huda, R. (2022). determinants of credit risk: A Comparative Analysis between Islamic and Conventional Banks in Bangladesh. The Singapore Economic Review, 69(1), 349-379. doi.org/10.1142/S0217590820420011.
Kharabsheh, B. (2019). Determinants of Bank Credit Risk: Empirical Evidence from Jordanian Commercial Banks. Academy of Accounting and Financial Studies Journal, 23(3).
Koju, L., Koju, R., & Wang, S. (2018). Macroeconomic and Bank-Specific Determinants of Non-Performing Loans: Evidence from Nepalese Banking System. Journal of Central Banking Theory and Practice, 7(3), 111-138.
Kusnandar, A. (2022). Credit Risk in Islamic Banking: A Literature Study. International Journal of Finance & Banking Studies, 11(3), 21-26. doi.org/10.20525/ijfbs.v11i3.1547.
Lassoued, M. (2018). Comparative study on credit risk in Islamic banking institutions: The case of Malaysia. The Quarterly Review of Economics and Finance, 70, 267–278. doi.org/10.1016/j.qref.2018.05.009.
Lekpek, A. (2018). Credit risk management in Islamic banking. Bankarstvo, 47(1), 32-51. doi.org/10.5937/BANKARSTVO1801032L.
Louzis, D., Vouldis, A. & Metaxas, V. (2012). Macroeconomic and bank-specific determinants of non-performing loans in Greece: A comparative study of mortgage, business and consumer loan portfolios. Journal of Banking & Finance, 36, 1012–1027. doi.org/10.1016/j.jbankfin.2011.10.012.
Madugu, A., Ibrahim, M., & Amoah, J. (2020). Differential effects of credit risk and capital adequacy ratio on profitability of the domestic banking sector in Ghana. Transnational Corporations Review,12(1), 37-52. doi.org/10.1080/19186444.2019.1704582.
Manaf, A., Yusri, Y. & Ismail, F. (2021). Analysis of Credit Risk on Islamic and Commercial Banks in Malaysia. Journal of Academia, 9(2), 93 – 101.
Masood, O., Al Suwaidi, H. & Darshini, P. (2012). Credit risk management: a case differentiating Islamic and non‐Islamic banks in UAE. Qualitative Research in Financial Markets, 4(2/3),197-205. doi.org/10.1108/17554171211252529.
Misman, F., Bhatti, I., Lou, W., Samsudin, S. & Abd Rahman, N. (2015). Islamic Banks Credit Risk: A Panel study. Procedia Economics and Finance, 3, 75-82.
Misman, F. & Bhatti, I. (2020). The Determinants of Credit Risk: An Evidence from ASEAN and GCC Islamic Banks. Journal of Risk Financial Management, 13(5), doi.org/10.3390/jrfm13050089.
Naili, M., & Lahrichi, Y. (2020). The determinants of banks' credit risk: Review of The Literature and future research agenda. International Journal of Finance and Economics, 27(1), 1-27. doi:10.1002/ijfe.2156.
Natsir, M., Soedarmono, W., April, W., Trinugroho, I., & Warokka, A. (2019). Foreign penetration, competition, and credit risk in banking. Borsa Istanbul Review, 19, 249–257. doi.org/10.1016/j.bir.2019.05.003.
Priyadi, U., Utami, K., Muhammad, R. & Nugraheni, P. (2021). Determinants of credit risk of Indonesian Sharīʿah rural banks. ISRA International Journal of Islamic Finance, 13(3), 284-301. doi:10.1108/IJIF-09-2019-0134.
Omobolade, O., Seriki, A. & Kola, O. (2020). Determinants of Bank Credit Risk: Evidence from Deposit Money Banks in Nigeria. Islamic University Multidisciplinary Journal, 7(3), 93-102.
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Abdul-Rahman, A., Latif, R., Muda, R., & Abdullah, M. (2014). Failure and potential of profit-loss sharing contracts: A perspective of New Institutional, Economic (NIE) Theory. Pacific-Basin Finance Journal, 28, 136-151. doi.org/10.1016/j.pacfin.2014.01.004.
Abusharbeh, M. (2014). Credit Risks and Profitability of Islamic Banks: Evidence from Indonesia. World Review of Business Research, 4(3), 136–147.
Ahmad, N. & Ahmad, S. (2004). Key Factors Influencing Credit Risk of Islamic Bank: A Malaysian Case. The Journal Of Muamalat And Islamic Finance Research, 1(1), 65-80.
Akram, H. & Rahman, K. (2018). Credit risk management: A comparative study of Islamic banks and conventional banks in Pakistan. ISRA International Journal of Islamic Finance, 10(2), 185-205. doi:10.1108/IJIF-09-2017-0030.
Akkizidis, I. & Kumar, S. (2008). Financial Risk Management for Islamic Banking and Finance. Hampshire: Palgrave Macmillan.
Al Badarin, A., Al-Jarrah, M., Rababah, A., & ALotoom, A. (2024). Systematic and unsystematic determinants of liquidity risk in the Islamic banks in the middle east. Uncertain Supply Chain Management, 12(3). 1399-1408. doi: 10.5267/j.uscm.2024.4.011.
Al-Eitan, G. & Bani-Khalid, T. (2019). Credit Risk and Financial Performance of the Jordanian Commercial Banks: A Panel Data Analysis. Academy of Accounting and Financial Studies Journal, 23(5), 1-13.
Alexandri, M. & Santoso, T. (2015). Non-Performing Loan: Impact of Internal and External Factor (Evidence in Indonesia). International Journal of Humanities and Social Science Invention, 4(1), 87-91.
Al-Fawwaz. T., Daoud, H. & Arabyat, Y. (2016). Credit Risk Management in Islamic and Conventional Banks in Jordan. Jordan Journal of Business Administration, 12(2), 289-305.
Ali, A. & Ghauri, S. (2013). Global Crisis and Credit Risk Management by Banks: A Comparative Study of Banks in Pakistan. International Journal of Business and Economics Research, 2(6), 158-168. doi: 10.11648/j.ijber.20130206.15
Alkhawaja, M. & Görmüş, Ş. (2019). Credit Risk Management: A Comparative Study between Islamic and Conventional Banks in Turkey. International Journal of Islamic Economics and Finance Studies, 3, 45-64. doi:10.25272/ijisef.634607.
ALrfai, M., Danilah B., & Waeibrorheem, W. (2022). Empirical Examination of Credit Risk Determinant of Commercial Banks in Jordan. Journal of Risks, 10(85), 1-11. doi.org/10.3390/risks10040085.
Al-Wesabi, H. & Ahmad, N. (2013). Credit Risk of Islamic Banks in GCC Countries. International Journal of Banking and Finance, 10(2). doi.org/10.32890/ijbf2013.10.2.8476.
Alzoubi, T. & Obeidat, M. (2020) How size influences the credit risk in Islamic banks. Cogent Business & Management, 7(1), 1-7, doi:10.1080/23311975.2020.1811596.
Amuakwa-Mensah, F., Marbuah, G., & Ani-Asamoah M. (2017). Re-examining the determinants of non-performing loans in Ghana's banking industry: Role of the 2007–2009 financial crisis. Journal of African Business, 18, 357–379. doi.org/10.1080/15228916.2017.1308199.
Antony, T. & Suresh, G. (2023). Determinants of credit risk: Empirical evidence from Indian commercial banks. Banks and Bank Systems, 18(2), 88-100. doi:10.21511/bbs.18(2).2023.08.
Ariffin, N., Archer, S., & Karim, R. (2009). Risks in Islamic banks: Evidence from empirical research. Journal of Banking Regulation, 10(2), 153–163. doi.org/10.1057/jbr.2008.27.
Azmat, S., Azad, A., Bhatti, M. & Ghaffar, H. (2020). Islamic Banking, Costly Religiosity and Competition. Journal of Financial Research, 43(2), 263-303. doi.org/10.1111/jfir.12207.
Bialas, M. & Solek, A. (2010). Evolution of Capital Adequacy Ratio. Economics & Sociology, 3(2), 48-57.
Barisitz, S. (2013). Nonperforming loans in western Europe-A selective comparison of countries and national definitions. Focus on European Economic Integration, 13(1), 28–47.
Beck, R., Jakubik, P. & Piloiu, A. (2015). Key determinants of nonperforming loans: New evidence from a global sample. Open Economies Review, 26, 525–550. https://doi.org/10.1007/s11079-015-9358-8.
Bholat, D., Lastra, R., Markose, S., Miglionico, A. & Sen, K. (2018). Non-performing loans at the dawn of IFRS 9: Regulatory and accounting treatment of asset quality. Journal of Banking Regulation, 19, 33–54. doi.org/10.1057/s41261-017-0058-8.
Boumediene, A., (2011). Is credit risk really higher in Islamic banks?. Journal of Credit Risk, 7, 97-129.
Bsoul, R., Milhem, M. & Odat, M. (2022). Determinants of Banks’ Credit Risk: Evidence from Jordanian Banks Listed on Amman Stock Exchange. Academic Journal of Interdisciplinary Studies, 11(5), 197-209. doi:10.36941/ajis-2022-0135.
Caruso, G., Gattone, S., Fortuna, F. & Battista, T. (2021). Cluster Analysis for mixed data: An application to credit risk evaluation. Socio-Economic Planning Sciences, 73, 100850. doi.org/10.1016/j.seps.2020.100850.
Chaibi, H. & Ftiti, Z. (2015). Credit risk determinants: Evidence from a cross-country study. Research in International Business and Finance, 33, 1-15. doi.org/10.1016/j.ribaf.2014.06.001.
Čihák, M., & Hesse, H. (2010). Islamic banks and financial stability: An empirical analysis. Journal of Financial Services Research, 38(2–3), 95–113. doi.org/10.1007/s10693-010-0089-0.
Endut, R., Syuhada, N., Ismail, F. & Mahmood, W. (2013). Macroeconomic implications on non-performing loans in Asian pacific region. World Applied Sciences Journal, 23, 57-60. doi:10.5829/idosi.wasj.2013.23.eemcge.22011.
Effendi, K., & Yuniarti, R. (2018). Credit Risk and Macroeconomics of Islamic Banking in Indonesia. Journal of Accounting, Finance and Auditing Studies, 4(2), 1-13. jafas.org/articles/2018-4 2/1Indonesiafulltext.pdf.
Elgari, M. (2003). Credit Risk in Islamic Banking and Finance. Islamic Economic Studies, 10(2), 1-25. http://iesjournal.org/english/Docs/104.pdf.
European Central Bank: ECB (2017). European Central Bank Guidance to banks on non- performing loans.
Fatima, N. (2014). Capital Adequacy: A Financial Soundness Indicator for Banks. Global Journal of Finance and Management, 6(8), 771-776.
Ganić, M. (2014). Bank Specific Determinants of Credit Risk - An Empirical Study on the Banking Sector of Bosnia and Herzegovina. International Journal of Economic Practices and Theories, 4(4), 428-436. doi.org/10.2139/ssrn.2491432.
Ghosh, A. (2015). Banking-industry specific and regional economic determinants of non-performing loans: Evidence from US states. Journal of Financial Stability, 20, 93–104. doi.org/10.1016/j.jfs.2015.08.004.
Hachem, B., & Sujud H. (2018). Islamic Versus Conventional Banks in Lebanon: An Empirical Study of Credit Risk Management. International Journal of Economics and Finance, 10(8), 1-53. ideas.repec.org/a/ibn/ijefaa/v10y2018i8p53.html.
Hassan, K., Khan A. & Paltrinieri, A. (2019). Liquidity Risk, Credit Risk and Stability in Islamic and Conventional Banks. Research in International Business and Finance, 48, 17-31. doi.org/10.1016/j.ribaf.2018.10.006.
Jarah, B. A. F., Zaqeeba, N., Al-Jarrah, M. F. M., Al Badarin, A. M., & Almatarneh, Z. (2023). The mediating effect of the internal control system on the relationship between the accounting information system and employee performance in Jordan Islamic banks. Economies, 11(3), 77. doi.org/10.3390/economies11030077
IMF: International Monetary Fund. (2005). The treatment of nonperforming loans. Washington, DC: International Monetary Fund (IMF).
Imbierowicz, B. & Christian, R. (2014). The relationship between liquidity risk and credit risk in banks. Journal of Banking & Finance, 40, 242–56. doi.org/10.1016/j.jbankfin.2013.11.030.
Kabir, N., Miah, M. & Huda, R. (2022). determinants of credit risk: A Comparative Analysis between Islamic and Conventional Banks in Bangladesh. The Singapore Economic Review, 69(1), 349-379. doi.org/10.1142/S0217590820420011.
Kharabsheh, B. (2019). Determinants of Bank Credit Risk: Empirical Evidence from Jordanian Commercial Banks. Academy of Accounting and Financial Studies Journal, 23(3).
Koju, L., Koju, R., & Wang, S. (2018). Macroeconomic and Bank-Specific Determinants of Non-Performing Loans: Evidence from Nepalese Banking System. Journal of Central Banking Theory and Practice, 7(3), 111-138.
Kusnandar, A. (2022). Credit Risk in Islamic Banking: A Literature Study. International Journal of Finance & Banking Studies, 11(3), 21-26. doi.org/10.20525/ijfbs.v11i3.1547.
Lassoued, M. (2018). Comparative study on credit risk in Islamic banking institutions: The case of Malaysia. The Quarterly Review of Economics and Finance, 70, 267–278. doi.org/10.1016/j.qref.2018.05.009.
Lekpek, A. (2018). Credit risk management in Islamic banking. Bankarstvo, 47(1), 32-51. doi.org/10.5937/BANKARSTVO1801032L.
Louzis, D., Vouldis, A. & Metaxas, V. (2012). Macroeconomic and bank-specific determinants of non-performing loans in Greece: A comparative study of mortgage, business and consumer loan portfolios. Journal of Banking & Finance, 36, 1012–1027. doi.org/10.1016/j.jbankfin.2011.10.012.
Madugu, A., Ibrahim, M., & Amoah, J. (2020). Differential effects of credit risk and capital adequacy ratio on profitability of the domestic banking sector in Ghana. Transnational Corporations Review,12(1), 37-52. doi.org/10.1080/19186444.2019.1704582.
Manaf, A., Yusri, Y. & Ismail, F. (2021). Analysis of Credit Risk on Islamic and Commercial Banks in Malaysia. Journal of Academia, 9(2), 93 – 101.
Masood, O., Al Suwaidi, H. & Darshini, P. (2012). Credit risk management: a case differentiating Islamic and non‐Islamic banks in UAE. Qualitative Research in Financial Markets, 4(2/3),197-205. doi.org/10.1108/17554171211252529.
Misman, F., Bhatti, I., Lou, W., Samsudin, S. & Abd Rahman, N. (2015). Islamic Banks Credit Risk: A Panel study. Procedia Economics and Finance, 3, 75-82.
Misman, F. & Bhatti, I. (2020). The Determinants of Credit Risk: An Evidence from ASEAN and GCC Islamic Banks. Journal of Risk Financial Management, 13(5), doi.org/10.3390/jrfm13050089.
Naili, M., & Lahrichi, Y. (2020). The determinants of banks' credit risk: Review of The Literature and future research agenda. International Journal of Finance and Economics, 27(1), 1-27. doi:10.1002/ijfe.2156.
Natsir, M., Soedarmono, W., April, W., Trinugroho, I., & Warokka, A. (2019). Foreign penetration, competition, and credit risk in banking. Borsa Istanbul Review, 19, 249–257. doi.org/10.1016/j.bir.2019.05.003.
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