Ali Malallah Alsendy Transactions in Islamic banking may resemble transactions in traditional banks, but in reality there are differences in treatment and operation. If we take for example the Mourabaha, the Islamic bank must buy the product to resell it to the customer, the Islamic bank can then end up with a stock in its balance sheet at 12/31. something that the conventional bank does not manage.
Javed, A., Masuda, H., & Kohda, Y. (2014). Value analysis of Islamic banking and conventional banking to measure value co-creation. International Journal of Social, Human Science and Engineering, 8(2), 85-93.
I think it need a lot of work and practical attention. I suggest some helpful times to follow : https://iiste.org/Journals/index.php/JPCR/article/viewFile/50360/52016