قياس تفاوت آجال الاستحقاق بين المطلوبات و الموجودات في المصارف الإسلامية

Abstract EN

The aim of this study is to analyze the liquidity situation in Islamic banks by measuring the maturities mismatches between liabilities and assets by drawing a Lorenz curve and calculating the Gini coefficient.

This study included four Islamic banks: Dubai Islamic Bank, Qatar Islamic Bank, Kuwait Finance House and Al-Rajhi Bank For the period from 2008 to 2015.

The result that was reached is that all study banks do not show a good distribution of their resources, so that the distribution of banks 'liabilities in the asset financing process does not take into account the maturities of liabilities and assets.

The variation in maturities of resources and uses in study banks according to the Gini coefficient is 47.

71%.

This could cause liquidity problems for the banks under study.