196/5000 Assess and analyze the risks of the financial statements of banking and its impact on the banking safety indicators using a time-series cross-sections Panel Data models (analytical study in a sample of Islamic banks and selected) | ||
| Journal of Administration and Economics | ||
| Article 1, Volume 0, Issue 99, September 2018, Pages 257-277 | ||
| Authors | ||
| Amer Fadel Tawfiq Khuke; Tanya Kader Abdul Rahman | ||
| Abstract | ||
| This study aimed to provide a quantitative tool planning and control at the same time for Islamic banks by building model measure to describe the degree of safety banking depending "on a range of financial risks arising from the nature and activities of these banks and based on financial analysis of its financial statements. To accomplish this the study included a sample of Islamic banks in the period from 2002-2011 and adopted in measuring the indicators on the financial statements disclosed to those banks, and researchers used the method of time-series cross-sections panel data analysis which allows analyzing temporal dimension and spatial degree of safety bank in the process of drafting the model standard. came to study in three sections Basic represents the first research in the financial statements banking and indicators of financial analysis affecting the measurement of banking risks while representing the second topic indicators of financial analysis have a direct impact in the measurement of banking risks The third section has been confined to the side analytical in both its financial and quantitative. The researchers found that achieving safety margin the Islamic banks linked relationship proportional with liquidity and inversely proportional to the goal of profitability. also showed an inverse relationship between credit risk and safety banking in terms of the results showed a positive relationship between risk of both liquidity and operating and financial leverage and capital adequacy and the security banking, should banks Islamic subject of the study to achieve a higher level of safety margin banking and thus helping them to avoid financial risks different from the one hand and to ensure achieving acceptable levels of profit on the other. so the researchers recommended the need to adopt the results derived from the studies and research that address the subject of research and application on the ground through banking and business environment in order to achieve positive results in the field of work. | ||
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