تقييم ربحية البنوك الاسلامية في ظل تراجع اسعار النفط

Abstract

The objective of this study is to know how to evaluate the profitability of Islamic banks in terms of returns. In our study of this subject, we have adopted the analytical descriptive and comparative methods to compare profit indices and oil prices between 2005 and 2016. The theoretical framework of this study includes general concepts about Islamic banks in terms of: their origin, definition, types, characteristics and formulas. As well as generalities about oil prices and developments, factors affecting them and types and then concepts about the profitability of Islamic banks and how to measure them in light of the decline in oil prices. As for the applied part of this study, a case study was conducted on the Gulf banks, where a definition was given to each bank and then the study of the changes in oil prices and their impact on the profitability of the Gulf Islamic banks during the period from 2005 to 2016. In this we conclude that the profitability of Islamic banks is evaluated by the use of indicators, and we conclude that these banks achieve high profits despite the decline in oil prices and this is due to reduce dependence on the oil sector.