nep-isf New Economics Papers
on Islamic Finance
Issue of 2026–03–02
two papers chosen by
Ali Polat, Ankara Yıldırım Beyazıt Üniversitesi


  1. Exploring the potential of Islamic banking in Ghana: A systematic literature review By Sackey, Lawrence; Nortah-Ocansey, Derick A.; Mensah, Daniel
  2. Impact of Liquidity Risk on Financial Stability By Yousfi, Ridha

  1. By: Sackey, Lawrence; Nortah-Ocansey, Derick A.; Mensah, Daniel
    Abstract: Over the past decades, Islamic banking has emerged as a viable alternative to conventional banking, gaining recognition in both Muslim-majority and non-Muslim countries. continues to face persistent challenges including liquidity pressures, rising non-performing loans, fiscal instability and regulatory concerns that constrain credit expansion, weaken investor confidence and impede sectoral growth. These systemic weaknesses have prompted policymakers and financial institutions to consider Islamic finance as a complementary model to strengthen the country's financial architecture. This study therefore explores the potential adoption of Islamic banking in Ghana and identifies its opportunities, challenges and relevant policy considerations. A systematic literature review was undertaken using a content analysis approach. Out of seventy-five (75) initial publications, thirty (30) were selected based on methodological rigor and thematic relevance. Findings indicate that Islamic banking could enhance financial inclusion, provide alternative financing mechanisms, support economic growth, attract foreign direct investment, promote infrastructure development and contribute to a more diversified financial market. However, barriers such as limited public awareness, regulatory gaps, misconceptions about Islamic financial principles, competition from conventional banks and inadequate professional expertise may hinder its successful adoption. The study also recommends that, if implemented, Islamic banking should be strategically aligned with Ghana's macroeconomic and fiscal objectives. Specifically, it should be leveraged to finance large-scale infrastructure projects including roads, industrial facilities, agricultural ventures, housing and other capital-intensive initiatives, thereby complementing fiscal policy and supporting long term national development.
    Keywords: Islamic banking, Financial inclusion, Economic growth, Regulatory challenges, Sukuk, Alternative financing
    Date: 2025
    URL: https://d.repec.org/n?u=RePEc:zbw:gabwps:336971
  2. By: Yousfi, Ridha
    Abstract: This study examines the effect of liquidity risk on the financial stability of Islamic commercial banks in Tunisia over the period 2012–2021. Using a purposive sample of 10 Islamic banks and a balanced panel that yields 78 bank-year observations, we estimate a set of OLS regressions to assess direct and indirect relationships among liquidity risk (measured by the Financing to Deposit Ratio, FDR), credit risk (Non-Performing Financing, NPF), operational efficiency (BOPO) and bank stability (Z-score). Diagnostic tests (normality, multicollinearity, heteroscedasticity and autocorrelation) support the adequacy of the models. Empirical results show that higher liquidity risk (FDR) is associated with lower bank stability, and that elevated NPF significantly reduces stability. Operational efficiency (lower BOPO) is positively associated with bank stability. The analysis also reveals that FDR negatively affects NPF, while NPF strongly reduces operational efficiency. These findings underscore the need for balanced liquidity management that preserves lending activity without compromising solvency and operational performance. Policy implications for regulators and bank managers in emerging Islamic banking systems are discussed.
    Keywords: Liquidity Risk; Bank Stability; Islamic Banks; Credit Risk; Operational Efficiency;
    JEL: G33
    Date: 2025–01–01
    URL: https://d.repec.org/n?u=RePEc:pra:mprapa:126782

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