أثر مخاطر الفشل المالي على صيغ الاستثمار في المصارف الإسلامية

Abstract EN

The risk of financial failure of banks is critical to decision-making by managers to hedge them.

Often, the problems of failure to reach bankruptcy cases and to reduce these risks have been formulated several models of predicting financial failure, perhaps the most prominent Altman model.

And the specificity of investment in Islamic banks, which differ from formula to other form of legal aspects as well as from the different risks of each investment formula on the other.

Despite the fact that many researchers reached many reasons for financial failure and perhaps the most prominent mismanagement, and that the efficiency of business operation is a good reflection of the management of the bank.

In this research, two aspects have been achieved.

firstly is the strong correlation between the financial failures measured according to the Altman model, which occurred at the level of the gray layer, which means that the bank does not operate within the safe area and that increasing investments leads to an increase in the risk of financial failure, The opportunity to take the necessary precaution and the other side is to know the impact of the risk of financial failure on investment formulas The model of the study reached a high explanatory power to the impact of the risk of financial failure in the form of investment, "Murabaha, Ijara, participation" has been stressed in the recommendations on the need to pursue For sophisticated risk management, especially with the increased investment.