معرفت اقتصاد اسلامی

For this purpose, data from 95 banks across 10 MENA region countries were collected and analyzed from a database. The data is panel-based, and multivariate regression models in Stata and EViews software were used for analysis.The results show that the interaction between the dummy variable for Islamic banks and crisis conditions is not statistically significant. This finding indicates that Islamic banks did not exhibit different performance compared to conventional banks during the COVID-19 crisis.Given the ethical nature of Islamic banking, it was expected that these banks would show a significant difference from traditional banking in this regard. Some reasons can explain this outcome: 1- Due to the COVID-19 outbreak and the subsequent health and economic difficulties faced by people, ethical considerations were also prioritized in conventional banks. As a result, no significant differences in performance were observed between the two types of banks. 2-During this period, governments provided financial facilities and even grants to individuals and companies, which were distributed through banks—sometimes more extensively through state-owned banks, which are predominantly conventional. This situation overshadowed the advantage of Islamic banking.