“…In the area of bankruptcy prediction, the work of and Altman (1968) and Beaver (1966), seem to have been the real starting point and reference for many empirical studies. Despite the wealth of work that treated the efficiency and performance issues generally using DEA method (Belanes and Hassiki, 2012);Iqbal, 2001;Srairi, 2010; and panel data (Abedifar et al, 2013;Beck et al, 2013;Mollah & Zaman, 2015), few authors have adapted the same methodology of bankruptcy prediction in the distinction between Islamic and conventional banks (Khediri, Charfeddine, & Youssef, 2015;Metwally, 1997;Olson and Zoubi, 2008); Table 1 summarizes their contributions in this area.…”