Resumen
This study aims to examine whether there is a difference between the financial performance of the Islamic and Conventional Banks in Malaysia. To meet this objective, a sample of 17 Islamic banks and 17 conventional banks was used during the period 2005 and 2011. The financial data are collected from the annual activity reports of the banks.Using the standardized test for independent samples, the results indicate that the mean values for the profitability ratios variables (ROA, ROE and COSR) are significantly different between the two types of banks, while the mean value for The variables relating to capital structure ratios (EQTA, EQL, DTAR and BS) are significantly different between the two groups of banks. For the rest of the ratios (DER and EM), the difference is not significant.