Do you want to publish a course? Click here

Role of Financial Ratios in Evaluation of Financial Performance in Islamic Banks in Syria

دور المؤشرات المالية في تقويم الأداء المالي في المصارف الإسلامية العاملة في سورية

3612   14   199   0 ( 0 )
 Publication date 2016
and research's language is العربية
 Created by Shamra Editor




Ask ChatGPT about the research

The study aims to evaluate the financial performance of Islamic banks in Syria by using financial ratios during the periods (2009_2015), and study the factors affecting on financial performance of those banks. This was based on studying the relationship between financial performance evaluation as dependent variable measured by (return on assets, return on equity, return on deposits, and earnings per share) and the following independent variables (deposits, investment, liquidity and risk, profitability, and crisis in Syria). The study employed the methods of Panel Data through estimating Pooled Regression and Fixed Effects Models. The study concluded that there is a significant positive relation between the investment and the bank financial performance evaluation. There is a significant negative relation between the profitability and the bank financial performance evaluation. And there is no significant relation between (the deposits, the liquidity and risk, the crises) and the financial performance evaluation in Islamic banks in Syria.


Artificial intelligence review:
Research summary
تهدف هذه الدراسة إلى تقييم الأداء المالي للمصارف الإسلامية العاملة في سوريا باستخدام المؤشرات المالية خلال الفترة من 2009 إلى 2015، ودراسة العوامل المؤثرة على الأداء المالي لهذه المصارف. تم استخدام بيانات السلاسل الزمنية المقطعية وتحليل النماذج الثابتة والنماذج التجميعية. توصلت الدراسة إلى وجود علاقة إيجابية ذات دلالة إحصائية بين توظيف الأموال وتقويم الأداء المالي للمصارف المدروسة، وعلاقة سلبية ذات دلالة إحصائية بين الربحية وتقويم الأداء المالي. كما لم تجد الدراسة علاقة ذات دلالة إحصائية بين القدرة على جذب المدخرات، السيولة والمخاطر، والأزمة في سوريا وبين تقويم الأداء المالي للمصارف المدروسة. توصي الدراسة بتركيز المصارف الإسلامية على التوظيفات قصيرة الأجل وعدم الاعتماد فقط على الودائع الاستثمارية في عمليات التمويل والاستثمار.
Critical review
دراسة نقدية: تعتبر هذه الدراسة ذات أهمية كبيرة في مجال تقييم الأداء المالي للمصارف الإسلامية في سوريا، خاصة في ظل الظروف الاقتصادية الصعبة التي تمر بها البلاد. ومع ذلك، هناك بعض النقاط التي يمكن تحسينها. أولاً، كان من الممكن توسيع نطاق العينة لتشمل عدد أكبر من المصارف الإسلامية لتحسين دقة النتائج. ثانياً، كان من الممكن استخدام مؤشرات مالية إضافية لتقديم صورة أكثر شمولية عن الأداء المالي. ثالثاً، لم يتم التركيز بشكل كافٍ على تأثير الأزمة السورية على الأداء المالي، وكان من الممكن تقديم تحليل أكثر تفصيلاً حول هذا الجانب.
Questions related to the research
  1. ما هي الفترة الزمنية التي تم دراستها في هذه الدراسة؟

    تم دراسة الفترة الزمنية من 2009 إلى 2015.

  2. ما هي العلاقة بين توظيف الأموال وتقويم الأداء المالي للمصارف المدروسة؟

    وجدت الدراسة علاقة إيجابية ذات دلالة إحصائية بين توظيف الأموال وتقويم الأداء المالي للمصارف المدروسة.

  3. هل وجدت الدراسة علاقة بين الأزمة في سوريا وتقويم الأداء المالي للمصارف المدروسة؟

    لم تجد الدراسة علاقة ذات دلالة إحصائية بين الأزمة في سوريا وتقويم الأداء المالي للمصارف المدروسة.

  4. ما هي التوصيات التي قدمتها الدراسة للمصارف الإسلامية؟

    توصي الدراسة بتركيز المصارف الإسلامية على التوظيفات قصيرة الأجل وعدم الاعتماد فقط على الودائع الاستثمارية في عمليات التمويل والاستثمار.


References used
OSHOKE, A. S.; SUMAINA, J. Performance Evaluation through Ratio Analysis. Journal of Accounting and Finance Management, Vol. 1, No. 3; 2015, February, 1-10
SAHYOUNI, A.M.; WANG, X.F. The Political Crisis and Bank Financial Performance: Evidence from the Middle East. Research Journal of Finance and Accounting, Vol. 6, No. 20, 2015, 92-100
ALRAWASHEDH, M. J.; SABRI, S. R. M.; ISMAIL, M. T. The Significant Financial Ratios of the Islamic and Conventional Banks in Malaysia Region. Research Journal of Applied Sciences, Engineering and Technology. Vol. 7, No. 14; 2014, April, 2838_2845
rate research

Read More

Islamic banks were created as an Islamic alternative to traditional banks. Hence, the existence of legitimate oversight is considered necessary to Islamic banks. The importance of Shari'ah control is related to its role in a legitimate banking provis ions, and ensuring the Bank's commitment, to ensure all transactions are in accordance with the Islamic Shari'ah, and thus ensures the integrity and credibility of Islamic banks. From these importance, this research deals with the Shari'ah control in Islamic banking and its role in evaluating the performance according to the Shari'ah. The concept of Shari'ah control, its structure, stages, and problems were studied. Then the Shari'ah control in Syria and its role in adjust the performance of Islamic banks was evaluated by a set of appropriate standards. At the end, the research drew a set of conclusions and recommendations. One of the most important conclusions is that, the Shari'ah control board in Islamic banks in Syria has many features that enable them to perform its role in controlling and evaluating the work of the Islamic banks in terms of Shari'ah. Through the form and composition of the Commission, having a degree of administrative and financial autonomy, mandatory resolutions, and the nature of the tasks entrusted to it. As a result, Shari'ah control boards in Islamic banks in Syria are considered to be in line with their goal of ensuring full adherence to Islamic Shari'ah. One of the most important recommendations is that, working to avoid shortcomings and deficiencies, providing more features and requirements for activation of Shari'ah control, and enabling it to adjust and correct performance of the Islamic banks.
Islamic banks face many contemporary challenges due to the international events, global transformations, and the attempt to restrict the growth and expansion of Islamic banks and its extension across the whole world, as well as errors and illegal a nd banking breaches that some Islamic banks has committed. This situation makes it imperative for all the stakeholders, first and foremost the Committee of Sharia in these banks, and the control exercised by central banks to Islamic and conventional banks is a paramount, and that such control has increased the efficiency of Islamic banks. It did not take into account the working conditions of these banks subject to the provisions of Islamic law (Sharia). Hence, this research is to learn how to exercise control over the Islamic banks in Syria. The researcher addressed the types of control on Islamic banks in Syria represented by the internal control and supervision of the Central Bank and the Shari'a. The researcher presented at the end of this research a set of conclusions: there are significant differences between the banking control methods imposed on Commercial and Islamic banks, as well as the existence of legal supervision of Islamic banks is necessary to ensure that the provisions of the Islamic law. Eventually, the researcher concludes a set of proposals and recommendations, including: the need to develop qualitative and quantitative methods to control the work of the Islamic banks to achieve desired control objectives in improving the performance of Islamic banks, as well as the need to allocate a separate department within the Central Bank of Syria, to carry out inspection and control of Islamic banks, while providing the Department with trained and qualified human resources on Islamic banking.
The study aimed to evaluate the financial performance of the International Bank for Trade and Finance during the period (2010- 2015), the financial ratios (ROI, ROE, P/E) were used, which Return on Investment, Return on Equity, and Price to Earnings Ratio. Also these ratios were connected with the marketing value of the share to determine their ability to explain the changes in price.
This study aims to analyze and define the role of knowledge management in improving the financial performance of the commercial banks operating in the Syrian coast, the study relied on the method of approach Alastenbatih as a way to search, and th e researcher depends on the resolution as a tool for the study was designed based on the lookout researcher on previous studies in this area, was distributed researcher (187) to identify the sample items in the three administrative levels in commercial banks under study, the study found the results pointed to a correlation between knowledge management and financial performance relationship, allowing the researcher to conclude viable conclusions and use them as allowed him to provide recommendations are seen as contributing to the improvement of the financial performance of commercial banks under study and all similar banks organizationally and technically.
comments
Fetching comments Fetching comments
Sign in to be able to follow your search criteria
mircosoft-partner

هل ترغب بارسال اشعارات عن اخر التحديثات في شمرا-اكاديميا