‬‏‬‬‬The Impact Of The Financing Activities On The Profitability Of Islamic Banks Operating In Syria

Authors

  • Zeinab Mhanna Tishreen University
  • Heifa Ghadeer Tishreen University
  • Abdulqader al-shaar Tishreen University

Abstract

This research aims to study the impact of the financing activities on the profitability of Islamic banks operating in Syria during the period 2011-2022.

The study used the return on equity and the return on equity of unrestricted investment account holders as dependent variables, while total deposits, receivables and balances of financing activities are included as independent variables, and Inflation as a controlling variable; This is due to the fact that the study period was characterized by high rates of inflation.

The study used cross-sectional time series (Panel data), where a set of statistical tests were conducted to choose the appropriate model, the unit root tests indicated that the variables differ in the degree of their stability, so the dynamic models were adopted, and ARDL methodology was used.

The study found that there is a Positive, significant effect of financial receivables and activities on the return on equity and an insignificant Positive effect on the return on the unrestricted investment account holders, while it found a negative insignificant effect of deposits on the return on equity and the return on the unrestricted investment account holders. In light of the results, the study presented a set of recommendations; Such as increasing investment activities as it is an important source of profits, and managing deposits more efficiently in order for the bank and investment account holders to achieve more profits.

Downloads

Published

2022-08-02

How to Cite

زينب مهنا, هيفاء غدير, & عبد القادر الشعار. (2022). ‬‏‬‬‬The Impact Of The Financing Activities On The Profitability Of Islamic Banks Operating In Syria. Tishreen University Journal- Economic and Legal Sciences Series, 44(3), 519–536. Retrieved from https://journal.tishreen.edu.sy/index.php/econlaw/article/view/13237

Issue

Vol. 44 No. 3 (2022): Tishreen University Journal of Research and Scientific Studies - Economic and Legal Sciences

Section

Master student researches

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

  • The authors retain the copyright and grant the right to publish in the magazine for the first time with the transfer of the commercial right to Tishreen University Journal of Research and Scientific Studies - Economic and Legal Sciences

     Under a CC BY- NC-SA 04 license that allows others to share the work with of the work's authorship and initial publication in this journal. Authors can use a copy of their articles in their scientific activity, and on their scientific websites, provided that the place of publication is indicted in  Tishreen University Journal of Research and Scientific Studies - Economic and Legal Sciences   .  The Readers have the right to send, print and subscribe to the initial version of the article, and the title of Tishreen University Journal of Research and Scientific Studies - Economic and Legal Sciences Publisher

  • journal uses a CC BY-NC-SA license which mean

    You are free to:

    • Adapt — remix, transform, and build upon the material
    •  
    • The licensor cannot revoke these freedoms as long as you follow the license terms.

  • Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.

  • NonCommercial — You may not use the material for commercial purposes.

  • ShareAlike — If you remix, transform, or build upon the material, you must distribute your contributions under the same license as the original.

  • No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.