مخاطر صيغ التمويل الإسلامي و أثرها على قرار التمويل : دراسة على عينة من المصارف الإسلامية اليمنية

الملخص EN

The study aimed at exploring the risks arising from the application of Islamic modes of financeas well as identifying the relationship between the levels of risk associated with Islamic modes of finance and granting of finance decisionThe problem of the study stemmed from the ambiguity relationship between the banking risks arising from Islamic modes of finance and the granting of finance decisionand its impact on choosing a specific Islamic mode of finance The study adopted the deductive method in order to determine its main theme formulate its hypotheses as well as using it in logical explanation of results Moreover it used the inductive method for testing the study hypothesesThe study main findings indicated that the Yemeni Islamic banks still rely primarily on Morabaha formula in finance due to its lowest riskIn addition although MudarabahMusharakaIstesna a Muzara ah and finance lease formulas represent important modes of financebut do not receive great attention by Yemeni Islamic banks The study calls for Yemeni Islamic banks o reduce the use of Morabaha formula as well as diversifying their finance formulas through giving more attention to other finance formulas such as Musharaka Mudarabah Istesna a Muzara ah and finance lease besides the need for training and developing of banking human resources especially in the areas of banking risk management