أثر أدوات التحوط المالي على الأداء المالي في البنوك الإسلامية الأردنية للفترة من 2010 -2018

Abstract EN

This research aimed to demonstrate the effect of financial hedging tools on the financial performance in Jordanian Islamic banks, and the researcher used the descriptive analytical approach, where the tools for financial hedging were measured, which are in-kind guarantees, diversification in investments, and the Investment Risk Management Fund as independent variables, and the effect of these variables on financial performance.

And represented in the rate of return on assets, the rate of return on equity, and the share of profits per share, as dependent variables for the period from 2010-2018.

The most important results of the research indicated that the financial hedging tools represented in in-kind guarantees had no effect on the financial performance of Jordanian Islamic banks, and on the contrary, the financial hedging tools represented in the Investment Risk Management Fund as well as diversification of investments were found on the financial performance of Jordanian Islamic banks.

As for the most important recommendations of the study, it was necessary to work on increasing diversification of finances and investments through the use of different Islamic financing formulas, as diversification contributes to reducing risks and increasing returns for the Islamic bank.

The study also recommended paying attention to all hedging tools that would reduce financial risks, and searching for the extent to which it is permissible to use it from the Sharia point of view by the Sharia Supervisory Board.