  This paper evaluates the commercial banks of Bangladesh in terms of
profitability dimension of performance and also examines the impact of selected
determinants and banking system on this dimension of performance. Evaluation of
trend in profitability of listed commercial banks of Bangladesh reveals that,
on an average, profitability is exhibiting a decreasing trend over the selected
period; however, the profitability performance of Islamic banks remained rather
high compared to Conventional banks. Profitability measured by Return on Asset
is found to be significantly affected by the bank-specific factors,
industry-specific factor and the banking system. However, macro-economic
factors evidently have no significant impact on profitability of commercial
banks of Bangladesh.
