تحليل أثر معيار الرفع المالي لبازل III على التحكم في المخاطر المالية بين المصارف التقليدية و المصارف الإسلامية

الملخص EN

Financial leverage is a way to increase Return on equity, but it leads in turn to a levering in the risk borne by economic entities in general and banks in particular, because of the bigger weight of financial costs as a source of leverage phenomenon.

Failure to control the financial risks for banks leads to disastrous results demonstrated in the aftermath of the financial crisis of 2007, pushing the Basel III Committee to strengthen the control mechanisms on the financial risks by the adoption of leverage standard along with the capital adequacy standard.

This research aims to shed light on the effect of adopting the financial leverage standard on controlling the risks of Islamic banks; as the most important banking supervision standard adopted in the Basel III committee, to serve as a complement to the traditional standard of capital adequacy.