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Unveiling interest rates and Islamic banking activity: empirical evidence from Saudi banks

Mouldi Djelassi (High school of Economic and Business Sciences ESSECT, University of Tunis, Tunisia and The Laboratory Research of Islamic Economics and Finance, Ez-zitouna University, Tunis, Tunisia)
Jamel Boukhatem (Faculty of Economics and Management Sciences, University of Tunis el Manar, Tunis, Tunisia)

Journal of Islamic Accounting and Business Research

ISSN: 1759-0817

Article publication date: 31 May 2024

67

Abstract

Purpose

The purpose of this paper was to explore the impact of interest rate shocks on the deposits and financing of Islamic and conventional banks in Saudi Arabia.

Design/methodology/approach

The authors use impulse response functions (IRFs) and variance decomposition (VDC) analyses over the period 2008Q1–2020Q2.

Findings

The IRFs showed that increasing interest rates reduce loans and conventional deposits. For Islamic banks, the deposits are more affected by interest rate changes than the financing. The VDC analysis found that deposits contribute up to 61% of Islamic financing variations, compared to only 25% in conventional lending ones.

Originality/value

This research contributes to the field of Islamic economics and finance by providing empirical evidence on how interest rates likely impact Islamic and conventional deposits and financing in Saudi banking system.

Keywords

Acknowledgements

The authors thank the anonymous referees for their valuable suggestions.

Author contributions: MD: Conception or design of the work, Study design and methods used, Data collection, Drafting the manuscript.

JB: Conception or design of the work, Empirical results interpretation, Drafting the manuscript, Critical revision of paper, Final approval of the version to be published.

Ethical statements: The authors approve the ethical standards of the publisher. This article does not contain any studies with human participants or animals performed by any of the authors. Thus, necessity for informed consent does not apply.

Competing interests: The authors declare no competing interests.

Data availability: The data are available from the corresponding author upon reasonable request.

Citation

Djelassi, M. and Boukhatem, J. (2024), "Unveiling interest rates and Islamic banking activity: empirical evidence from Saudi banks", Journal of Islamic Accounting and Business Research, Vol. ahead-of-print No. ahead-of-print. https://doi.org/10.1108/JIABR-09-2023-0311

Publisher

:

Emerald Publishing Limited

Copyright © 2024, Emerald Publishing Limited

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