تأثير البيئة المصرفية على الأداء المالي للبنوك الإسلامية

الملخص EN

This study aims to measure and evaluate the financial performance of a group of Islamic banks practices its activities in different banking environments, by identifying the impact of banking systems on the financial performance of Islamic banks, where we selected a sample of 12 Islamic banks in different banking environments, 05 from Sudan, 05 from Malaysia, and two Algerian banks, relying on the return on equity index according to the application of Dipon to measure and evaluate financial performance.

The study found that Islamic banks active in a banking environment support the activity of Islamic banks, whether legally or institutionally, perform better than Islamic banks operating in a Riba-based environment.