Purpose – The purpose of this study is to investigate the influence of capital adequacy ratio (CAR) prescribed in Basel III on the risk-taking behaviour of Islamic and conventional commercial banks in Malaysia. It also investigates the claim that the risk-taking behaviour of Islamic banks (IBs) and conventional banks (CBs) managers is identically influenced by CAR. Design/methodology/approach – Secondary data for all CBs operating in the Malaysian banking sector are gathered from FitchConnect database for the 2011–2017 period. Both dynamic ordinary least squares and generalised method of moments techniques are used to estimate a panel data of 43 commercial banks, namely, 17 IBs and 26 CBs. Findings – The findings of this study lend support to the favourable influence of CAR set in Basel III accord on risk-taking behaviour of both types of banks. CBs appeared to be remarkably better off in terms of capital buffers. Evidence is established on the identicality of the risk-taking behaviour of IBs and CBs managers under CAR influence. Practical implications – Even though a high CAR is observed to hamper risk-taking of banks, the findings may serve as a signal to regulators to be mindful of the implications of holding a high CAR. Similarly, managers may capitalise on the findings in terms of strategising for efficient use of the considerable capital buffers. Shareholders are also concerned about managers’ use of the considerable capital buffers. Originality/value – This study is among a few studies that endeavoured to provide empirical evidence on the claim that IBs mimic the conduct of CBs in light of the influence of CAR prescribed in Basel III on risktaking behaviour, particularly banks operating within the same banking environment.

中文翻译：

---

资本充足率对传统银行和伊斯兰银行的冒险行为是否有不同的影响？马来西亚双重银行体系的经验证据

目的–本研究的目的是调查巴塞尔协议III中规定的资本充足率（CAR）对马来西亚伊斯兰和传统商业银行的冒险行为的影响。它还调查了伊斯兰银行（IBs）和传统银行（CBs）经理的冒险行为受到CAR相同影响的说法。设计/方法/方法– 2011-2017年期间，从FitchConnect数据库中收集了马来西亚银行业中所有运营的可转债的二级数据。动态普通最小二乘法和广义矩量法都被用于估计43家商业银行的面板数据，即17家IB和26家CB。结果–本研究的结果支持《巴塞尔协议III》中设定的资本充足率对两种类型的银行的冒险行为的有利影响。就资本缓冲而言，可换股债券似乎要好得多。建立证据表明在CAR影响下，IB和CB经理的冒险行为是否相同。实际意义–尽管观察到较高的资本充足率会妨碍银行承担风险，但调查结果可能会向监管机构发出信号，提醒他们要保持较高的资本充足率。类似地，管理者可以在有效利用大量资本缓冲的策略制定方面利用发现。股东还担心管理者使用大量的资本缓冲。独创性/价值–这项研究属于少数研究之一，旨在根据Basel III中规定的CAR对冒险行为的影响，认为IB模仿CB的行为提供经验证据，