أثر البيئة القانونية على ربحية و سيولة المصارف الاسلامية : دراسة مقارنة لعينة من مصارف البركة العاملة في بيئات قانونية مختلفة للفترة 2007-2019

Abstract EN

This study aims to examine the impact of legal environment on the liquidity and profitability of Islamic banks operating in different legal environments.

The study was represented in three branches of Al Baraka, first operating in a traditional environment such as Al Baraka Bank Algeria, the second in a mixed legal environment such the Jordan Islamic Bank, and the third Al Baraka Bank Pakistan who is active in a complete Islamic environment, for the period 2007-2019.

The study concluded that the difference in the legal environment does not affect the return on assets and the profitability of shareholders, while the solvency ratio negatively affects the profitability of assets.

We also found a negative impact of the absence or presence of a mixed legal environment on bank share of total deposits.