مدى التزام البنك الإسلامي الفلسطيني بمعيار الإفصاح عن أسس توزيع الأرباح بين أصحاب حقوق الملكية و أصحاب حسابات الاستثمار

Abstract EN

This research presents in what way that the Islamic banks is committed to the techniques of measuring and distributing gains and loses conducted in the Islamic Banking methods, which is performed through an empirical study on Palestine Islamic Bank .

The problem statement of this research is "in what way that the Palestine Islamic Bank is committed to the Islamic methods in measuring and distributing profits, so to give trust to the Islamic Banks' customers.

And this research gives the answer to the following questions: Do the Islamic Banks follow the Islamic methods in measuring and distributing profits and loses.

How do the Islamic Banks measure and distribute profits in the Islamic Banks? And what are the effects of these methods on the debtors and stockholders.