This paper aims to determine the role of bank-centric, industry-centric and macroeconomic determinants on the financial performance of conventional and Islamic commercial banks in Bangladesh. The financial performance of 28 conventional and 8 Islamic commercial banks was measured by Return on Assets, Return on Equity, Net Interest Margin, and the Pre-provision Profit Ratio. Generalized method of moments and pooled, fixed effects and random effects estimates have been applied considering panel data from 2015 to 2019. It is observed that the bank-centric, industry-centric and macroeconomic determinants have a mixed impact on the financial performance of conventional and Islamic banks due to policy variations, the sentiment of the public toward an Islamic banking system, and the monitoring capacity of the regulatory authority. Despite having favorable conditions, the performance of Islamic banks is not as satisfactory as conventional banks. To have accurate performance indications, there should have a level playing ground for both types of banks.

中文翻译：

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确定传统和伊斯兰商业银行财务业绩决定因素的策略：来自孟加拉国的证据

本文旨在确定以银行为中心、以行业为中心和宏观经济决定因素对孟加拉国传统和伊斯兰商业银行财务绩效的作用。28 家传统商业银行和 8 家伊斯兰商业银行的财务业绩是通过资产回报率、股本回报率、净息差和拨备前利润率来衡量的。考虑到 2015 年至 2019 年的面板数据，应用了广义矩和合并法、固定效应和随机效应估计。观察到，以银行为中心、以行业为中心和宏观经济的决定因素对传统和由于政策差异、公众对伊斯兰银行系统的看法以及监管机构的监控能力，伊斯兰银行。尽管拥有有利条件，伊斯兰银行的表现不如传统银行令人满意。为了获得准确的业绩指标，两种类型的银行都应该有一个公平的竞争环境。