تأثير متطلبات الرقابة الإشرافية على الأداء المالي للمصارف الإسلامية في العراق : دراسة حالة : مصرف التعاون الإسلامي للاستثمار و التنمية للسنوات (2015-2018)
Other Title(s)
Impact of supervisory control requirements on the financial performance of Islamic banks in Iraq : case study : Islamic cooperation bank for investment and development for the years (2015-2018)
Joint Authors
الوائلي، رغد كريم قاسم
الزبيدي، حمزة فائق وهيب
Source
Issue
Vol. 15, Issue 50 (31 Mar. 2020), pp.81-102, 22 p.
Publisher
University of Baghdad Post Graduate Institute for Accounting and Finance Studies
Publication Date
2020-03-31
Country of Publication
Iraq
No. of Pages
22
Main Subjects
Financial and Accounting Sciences
Abstract EN
Given the importance that the Iraqi banking system in general and Islamic banks in particular, there must be effective supervisory oversight of these banks, as supervisory oversight has an essential and effective role in the development and evaluation of the performance of banks, through the application of legal controls and rules.
Banking aimed at making sure that its financial centers are safe, protecting depositors' funds, and achieving both monetary and economic stability.
This research studied and evaluates the mechanisms and tools used by the Central Bank of Iraq in the supervision and supervision of these banks.
Therefore, the research aimed to measure the type and direction of the relationship between the requirements of supervisory supervision, and the financial performance of the research sample represented by the Islamic Cooperation Bank, and the research was launched from the premise that there is a moral relationship of statistical significance between the requirements of supervisory supervision and financial performance, and using Financial and statistical analysis of research variables, The results of the analysis and measurement showed the existence of moral (exorcist) relationships between indicators of supervisory requirements and financial performance indicators, such as (leverage ratio with profitability indicators, capital adequacy ratio and liquidity ratios with cash-to-deposit employment rate, capital adequacy ratio Liquidity ratios and leverage ratios with investment-to-deposit ratios, as the higher the ratios of indicators of supervisory requirements, the higher the ratios of profitability indicators and the use of funds, The research recommended that The Islamic Cooperation Bank invest the surplus of capital adequacy, liquidity ratio and optimization.
Find appropriate ways to increase risk-weighted assets both inside and outside the budget.
In addition, The Islamic Cooperation Bank should work to reduce the cash credit ratio in accordance with the standard rate (70) at a maximum, to reduce the risk of credit.
American Psychological Association (APA)
الوائلي، رغد كريم قاسم والزبيدي، حمزة فائق وهيب. 2020. تأثير متطلبات الرقابة الإشرافية على الأداء المالي للمصارف الإسلامية في العراق : دراسة حالة : مصرف التعاون الإسلامي للاستثمار و التنمية للسنوات (2015-2018). مجلة دراسات محاسبية و مالية،مج. 15، ع. 50، ص ص. 81-102.
https://search.emarefa.net/detail/BIM-970532
Modern Language Association (MLA)
الوائلي، رغد كريم قاسم والزبيدي، حمزة فائق وهيب. تأثير متطلبات الرقابة الإشرافية على الأداء المالي للمصارف الإسلامية في العراق : دراسة حالة : مصرف التعاون الإسلامي للاستثمار و التنمية للسنوات (2015-2018). مجلة دراسات محاسبية و مالية مج. 15، ع. 50 (2020)، ص ص. 81-102.
https://search.emarefa.net/detail/BIM-970532
American Medical Association (AMA)
الوائلي، رغد كريم قاسم والزبيدي، حمزة فائق وهيب. تأثير متطلبات الرقابة الإشرافية على الأداء المالي للمصارف الإسلامية في العراق : دراسة حالة : مصرف التعاون الإسلامي للاستثمار و التنمية للسنوات (2015-2018). مجلة دراسات محاسبية و مالية. 2020. مج. 15، ع. 50، ص ص. 81-102.
https://search.emarefa.net/detail/BIM-970532
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية : ص. 101-102
Record ID
BIM-970532