تقييم الأداء المالي للمصارف الإسلامية باستخدام مؤشري العائد على الأصول و العائد على حقوق الملكية بالتطبيق على مصرف قطر الاسلامي و البنك الاسلامي الأردني خلال الفترة 2008-2018

الملخص EN

This study seeks to measure the financial performance of two Islamic banks: Qatar Islamic and Jordan Islamic Bank, through using two indicators: return on assets and return on equity, and analyze the impact of their determinants on the bank's profitability during the period 2008-2018.

To achieve the objectives of the study, The researchers used statistical and econometrics methods via using the “Eviews8” software to estimate model to the return on assets and model to return on equity for the two banks.

The study found a discrepancy in the relationship between the dimensions of the study (direct, inverse relationship), while the exchange rate did not show any effect on the financial performance of the two banks under study.