A comparative study Islamic banking and conventional Bahrain and banking without interest Iran) With the approach of profitability(

In this research to compare the performance of banks The profitability indicators such as return on assets, return on equity and net interest margin is used. The statistical sample includes 6 Iranian banks, 4 Bahrain Islamic banks and 4 conventional Bahrain banks for the years 2007-2014. The coefficients of each of the variables affecting the profitability indicators in all three models, using linear regression model and is estimated and analyzed using ordinary least squares method (OLS). research findings show that between bank size and profitability, for Islamic banks in Bahrain, there was a positive and significant relationship and this has been meaningless for conventional banks in Bahrain and banks without interest Iran. unlike Iranian banks and Bahrain Islamic banks, Bahrain conventional banks have been able to increase their profits by increasing concessional facilities. there was also a negative and significant relationship between the ratio of cash assets to total assets and profitability for conventional Bahrain banks and banks Iran