دراسة تحليلية لتطور بنود ميزانية عينة من البنوك الإسلامية الخليجية

الملخص EN

The objective of this study is to study the evolution of the budget items of seven Islamic banks active in the Gulf banking arena, by answering the following problem: Have the budget items of Islamic banks in the Gulf - the survey sample - developed during the period of 2005 till 2013?.

We analyzed the evolution of the budget items, which consists of assets, liabilities, shareholders' equity, finance, deposits and profitability.

We used the analytical descriptive approach.

We concluded that the performance of the Islamic banks - the sample of the study - has developed over the years studied, with some minor declines in the year of the global financial crisis In 2008 compared to the years before, which is due to the fact that these banks are active in a global banking environment affected by what happens in this environment.