محددات التمويل بالمشاركات في المصارف الإسلامية بدول مجلس التعاون الخليجي في الفترة 2005-2016 : نموذج بيانات السلاسل الزمنية المقطعية الديناميكي

Abstract EN

The Partnership Financing (PF) in Islamic banks is considered one of the most important forms of investment of funds in Islamic jurisprudence.

Hence, the Profit and Loss Sharing (PLS) constitutes a theoretical base of the Islamic banking’s intermediation activity which is characterized by mobilizing and utilizing financial resources in participatory assets.

This paper aims at determining the nature and variables of the modes of Partnership Financing (PF) used by the Islamic banks in the GCC countries.

Subsequently, the paper measures the impact of the PF economic and financial variables through an empirical study on a sample of 24 full-fledged Islamic banks during the period from 2005 to 2016 in 5 GCC countries.

The findings suggest positive impact for the size of the bank and the capital adequacy ratio on the volume of Financing through partnership modes.

Additionally, the increase in the volume of debt financing occurs on the account of PF and a positive impact on inflation.

At the same time, it has been found existence of a negative relationship between PF and the governance variable.