ملاءة البنوك الإسلامية و الاستقرار المالي
Other Title(s)
Adequacy of Islamic Banks and financial stability
Author
Source
مجلة إسرا الدولية للمالية الإسلامية
Issue
Vol. 11, Issue 1 (30 Jun. 2020), pp.8-45, 38 p.
Publisher
International Shari'ah Research Academy for Islamic Finance
Publication Date
2020-06-30
Country of Publication
Malaysia
No. of Pages
38
Main Subjects
Abstract EN
Since their inception, Islamic banks adhered to capital adequacy requirements promulgated by the Basel accord.
Despite the profit and loss sharing and shariah compliance feature of Islamic banks, their technical operations in managing capital adequacy are not very much different from conventional banks in terms of provisioning for Tier 1 and Tier 2 capital.
This study aims at highlighting the capital requirements for Islamic banks as delineated by the Basel accord and Islamic financial services Board (IFSB), adopting a comparative approach.
It also aims at highlighting the impact of capital adequacy ratios on the financial stability, allowing Islamic banks to undertake their intermediary function at normal or stress situations.
The study analyzed IFSB’s outlook on 20 Muslim countries and their capital adequacy ratios as per 2018 Financial stability Report.
The research observed that IFSB’s statistics on Capital adequacy are clear indications on the positive impact on a number of variables.
This would include liquidity, rise of Islamic banking assets, increased profitability, decline of non-performing financing portfolios, and an effective risk management especially those related to mudarabah and musharakah and displaced commercial risk (DCR).
The analysis of IFSB’s statistics have led this research to conclude that capital adequacy ratios of Islamic banks contribute towards the overall financial stability.
Besides, IFSB standard on capital adequacy may improve the performance of Islamic banks if the riskweighted ratios for Islamic financial products are implemented as proposed in the standard.
It was finally concluded that the Gulf states focused more on equity based sukuk compared to Malaysia that focused on debt based sukuk to meet Tier 2 capital.
Keywords
American Psychological Association (APA)
صوالحي، يونس. 2020. ملاءة البنوك الإسلامية و الاستقرار المالي. مجلة إسرا الدولية للمالية الإسلامية،مج. 11، ع. 1، ص ص. 8-45.
https://search.emarefa.net/detail/BIM-1256965
Modern Language Association (MLA)
صوالحي، يونس. ملاءة البنوك الإسلامية و الاستقرار المالي. مجلة إسرا الدولية للمالية الإسلامية مج. 11، ع. 1 (حزيران 2020)، ص ص. 8-45.
https://search.emarefa.net/detail/BIM-1256965
American Medical Association (AMA)
صوالحي، يونس. ملاءة البنوك الإسلامية و الاستقرار المالي. مجلة إسرا الدولية للمالية الإسلامية. 2020. مج. 11، ع. 1، ص ص. 8-45.
https://search.emarefa.net/detail/BIM-1256965
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن هوامش.
Record ID
BIM-1256965