دور التحليل المالي في تقييم أداء المصارف الإسلامية الجزائرية : دراسة مقارنة لمصرف السلام مع مصرف الثقة و البنك الخارجي الجزائر بالفترة : (2013-2017)‎

Abstract EN

Through this article, we try to highlight the role of financial analysis in evaluating the financial performance of Algerian Islamic banks, as it was applied to one of these banks, represented by the Al-Salam Bank Algeria, and through a comparative study with both the Trust Bank as a sample for private banks, and the Algerian Foreign Bank as a sample for Public banks, during the period from 2013 to 2017.

Through the analytical study, we came to the conclusion that Al-Salam Bank ranks the best in terms of both liquidity and profitability indicators, while Trust Bank recorded the best financial solvency and the most use of its money.

The study recommends that Al-Salam Bank should use its surplus liquidity in order to achieve higher profitability in the future.