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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

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 Publication date 2016
and research's language is العربية
 Created by Shamra Editor




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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
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