الخطر المالي و خلق القيمة في المالية الإسلامية : دراسة تطبيقية

الملخص EN

The study aim to show islamic finance as alternative for hedging, When the adoption of restrictive investment and financing policy may reduce financial risks and returns, which may lose the opportunities of creating value in the company.

Using a regression model of the Panel data on a sample of 55 Kuwaiti companies for the period 2014-2018, we found a significant negative effect of the Islamic Sharia coefficient on financial risk, while the absence of the effect on the value.