Darush javid - Assistant Professor and Faculty Member , Department of Accounting, Malayer Branch, Islamic Azad University,malayer, Iran
Mahdi safdari - Master of Accounting, Department of Accounting, Borojerd branch, Islamic Azad University, Borojerd, Iran
Mahmood hematfar - Assistant Professor and Faculty Member, Department of Accounting, Borojerd Branch, Islamic Azad University, Borojerd, Iran

The one hand the theoretical foundations of Islamic banks is different from conventional banks.Other hand by increasing importance due to environmental issues and need to make environmental thinking in banks, the fundamental challenge for banks and the main problem adopting this thinking is that it may reduce bank profits or limit its activities and lead to the discretionary loss. So have not so far seriously attention to this issue. purpose of descriptive analytical study is Investigating the impact of productivity on discretionary loans loss provision in Islamic and conventional banks (With emphasis on the green banking). by systematic elimination 12 conventional bank 4 Islamic bank (which were active during the period 1393-1387) has chosen. To determine the significance was used of the regression equation and to test the hypotheses of the Durbin-Watson statistic, and t-test in Microsoft Excel and Eviews7. The findings suggest that the linear model includes discretionary accruals and bank loans, and revenue management ,so show productivity by a 0/83 unit has impact on discretionary loans loss provision in Islamic banks. Furthermore, Islamic banks are better capitalized, have higher asset quality and are less likely to disinter mediate during crises. The better stock performance of listed Islamic banks during the recent crisis is also due to their higher capitalization and better asset quality. thus increasing the profits of Islamic banks cause benefit from the more opportunities to move in the direction of green banking and developing green activities and investments

Efficiency & productivity in banks, discretionary Loan loss provisions, Islamic banks, Conventional banks, green banking