Abstract:

The objective of this paper is to analyze the financial performance of the Tunisian Islamic bank Al Baraka during the period 1990-2010 and to compare it with the Tunisian conventional commercial banks. The banking financial performance is measured via the financial ratios such as the profitability, the liquidity, the risk and solvency. This study estimates the inter-temporal and interbank performance of the pioneer of the Islamic finance in ʽAl Barakaʼ Tunisia based on the financial ratios defined above. The study reveals that, even if there is a significant difference in profitability term during two periods (1990-1999 and 2000-2010), Al Baraka bank is relatively more liquid and less risky than the conventional banks.