آليات تقييم الأداء المالي للبنوك الإسلامية

Abstract

The objective of this study is to assess the financial performance of Islamic banks. The theoretical framework of this study includes an overview of Islamic banks and evaluating the financial performance of Islamic banks. Islamic Banks are considered Financial institutions are governed by the principles and foundation of Islamic law Their approach in business is to invest money according to different formulas derived from Islamic heritage in the recycling money and suitability to the requirement of the times such as speculation; participation and Murabaha and other provided they are free of interest rate which was considered usury consensus of scientists evaluating the performance of Islamic banks altismahbaltaked efficient use of resources has through our study on the Bahrain Islamic bank during the period 2011-2016 using some indicators we analyzed the financial statements of these Walt of and draw conclusions.