أثر تبني ممارسات المسؤولية الاجتماعية على الأداء المالي للبنوك الإسلامية : دراسة قياسية (2012-2019)‎

Abstract EN

The study aims to highlight the effect of adopting social responsibility practices on financial performance of Islamic banks ̦ and so by using panel data for ten banks belonging to al Baraka banking group and participating in al Baraka social responsibility program during the period (2012-2019) after estimating the three models of panel data represented by fixed effect model, random effects model̦ the differentiation tests showed the fixed effects model is the besț through which it became clear that there is a significatif and negative relationship between social responsibility (economic opportunities and social investment) and ROA̦ while the two variable of social responsibility (philanthropy) and (loan Hassan) not significant.