أثر صيغ التمويل الإسلامي القائمة على الهامش على المردودية المالية للمؤسسات الاقتصادية: دراسة قياسية لعينة من المؤسسات الاقتصادية المدرجة في السوق المالي السعودي خلال الفترة 2012-2020

الملخص EN

This study aims to highlight the impact of the Islamic financing formulas based on the margin on the financial profitability of a sample of the economic institutions listed in the Saudi financial market, by analyzing the panel data for the study variables using the Eviews program.

12, where the study dealt with a set of concepts related to financial leverage, financial profitability, Islamic financing formulas and the method of calculating their cost, the study concluded that there is a positive and statistically significant impact only of long-term Islamic financing formulas based on margins on the financial profitability for the economic institutions that represent the study sample.