تهدف الدراسة إلى تقويم الأداء المالي للمصارف الإسلامية العاملة في سورية باستخدام المؤشرات المالية خلال الفترة (2009 _ 2015)، و إلى دراسة العوامل المؤثرة في الأداء المالي للمصارف المدروسة. حيث تمت دراسة العلاقة بين تقويم الأداء المالي كمتغير تابع مقاساً: بمعدل العائد على الأصول، معدل العائد على حقوق الملكية، معدل العائد على الودائع، و ربحية السهم، و بين المتغيرات المستقلة الآتية: القدرة على جذب المدخرات، توظيف الأموال، السيولة و المخاطر، الربحية، و الأزمة في سورية. تمّ استخدام أساليب تحليل بيانات السلاسل الزمنية المقطعية (Panel Data) من خلال تقدير نموذج الانحدار المجمع (Pooled Model) و نموذج الآثار الثابتة (Fixed Effects).
خلصت الدراسة إلى وجود علاقة إيجابية ذات دلالة إحصائية بين توظيف الأموال و تقويم الأداء المالي للمصارف المدروسة، و إلى وجود علاقة سلبية ذات دلالة إحصائية بين الربحية و تقويم الأداء المالي للمصارف المدروسة. كما توصلت الدراسة إلى عدم وجود علاقة ذات دلالة إحصائية بين كل من القدرة على جذب المدخرات، السيولة و المخاطر، الأزمة في سورية و بين تقويم الأداء المالي للمصارف المدروسة.
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.
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
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
This study is set out to find the effect that financial structure has on the financial performance of
of Islamic banks working in Syria and listed in Damascus Securities Exchange .
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
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