A comparative study of financial performance indicators in conventional banks and Islamic banks In Kurdistan - Iraq

امىدرس امىساعد روَات أذىد صٔز اسىاعٔل زاده; امىدرس امىساعد ضرّ سعد اسىاعٔل

doi:10.25212/lfu.qzj.3.2.30

Authors

امىدرس امىساعد روَات أذىد صٔز اسىاعٔل زاده ني٘ث اإلدارة واإلكخهاد / اىشاٌػث اىيتِاُ٘ث اىفؽُف٘ث
امىدرس امىساعد ضرّ سعد اسىاعٔل دٗٔان رئاـث اىشاٌػث اىخلِ٘ث اىلٍاى٘ث

DOI:

https://doi.org/10.25212/lfu.qzj.3.2.30

Keywords:

Islamic banks, conventional banks, financial performance indicators, profitability ratios, liquidity ratios, management efficiency ratios, capital .structure ratios, Z-Score.

Abstract

ٗٓػف ْؼا اىتطد إىٕ ك٘اس وٌلارُث ٌؤكؽات األداء اىٍاىٖ ىٍهؽـَ٘ ـٖ نٔردـخان- اىػؽاق أضػٍْا إـالٌٖ واآلعؽ حلي٘ػي عالل اىٍػة ٌَ 2012 إىٕ 2016 .وكػ حً اـخغػام اىٍِٓز اىخطي٘يٖ اىٔنفٖ ىٍشٍٔغث ٌَ اىِفب اىٍاى٘ث حِػرج حطج ٌؤكؽات اىؽةط٘ث,اىف٘ٔىث, اىهفاءة وْ٘هو رأس اىًال, واىخٖ غادة ٌا حفخغػم ىل٘اس ٌفخٔى األداء اىٍاىٖ ىيٍهارف , واىٍلارُث ـٍ٘ا ةَ٘ حيم اىٍؤكؽات اىغانث ةاىٍهؽف اإلـالٌٖ واىٍهؽف اىخلي٘ػي , نٍا حً اـخػٍال
ٍُٔذج e or Sc- Z اىغاص ةل٘اس اـخلؽار اىٍهارف وٌػى حػؽض اىٍهؽف ىٍغاٌؽ اىػفؽ اىٍاىٖ. وحٔنو اىتطد إىٕ أن اىٍهؽ ف اإلـالٌٖ أـيو ٌَ اىٍهؽف اىخلي٘ػي ـٍ٘ا ٗغم ةاىػائػ غيٕ إسٍاىٖ األنٔل , اىػائػ إىٕ إسٍاىٖ ضلٔق اىٍيه٘ث, ْاٌق اىؽةص اىهاـٖ , واىٍهارٗؿ اىخلؾ٘ي٘ث إىٕ اإلٗؽادات , ةاإلىاـث ً ـٖ ْؼه اىٍؤكؽات أٗيا ً إىٕ نُّٔ أنرؽ ذتاحا , ةاإلىاـث إىٕ نُّٔ أـيو ـٖ ُفتث ً اىف٘ٔىث اىِلػٗث إال أُٓا أكو ٌَ اىف٘ٔىث ةاىؽؽً ٌَ نُّٔ ٍٗخيم ـ٘ٔىث غاى٘ث سػ اىِلػٗث ىػى ٌهؽف أرة٘و ىالـخرٍار واىخٍٔٗو واىؼي ٗػل غيٕ وسٔد نٍ٘ث نت٘ؽة ٌَ األنٔل اىِلػٗث غاٌيث غَ االـخرٍار , أٌا ـٍ٘ا ٗغم ْ٘هو رأس اىٍال ـلػ َّ٘ اىتطد أن ْ٘هو رأس اىٍال ىيٍهؽف اىخلي٘ػي أنرؽ م ة حاُث ٌَ اىٍهؽف اإلـالٌٖ, واىؼي اُػهؿ ةػوره غيٕ ٍُٔذج e or Sc- Z ىالـخلؽار اىٍهؽـٖ ٌَ اىٍهؽف اإلـالٌٖ ةاىؽؽً ٌَ أن ً ـظٓؽ اىٍهؽف اىخلي٘ػي أنرؽ اـخلؽارا ٗػل غيٕ أٌان نت٘ؽ وةػػ غَ ٌغاٌؽ ً نت٘ؽا ً اىٍهؽف اإلـالٌٖ كػ ضلق ركٍا
اىػفؽ اىٍاىٖ ـٖ ْؼا اىٍِٔذج , نٍا أن اىٍهؽف اىخلي٘ػي أـيو ٌَ اىٍهؽف اإلـالٌٖ ـٍ٘ا ٗغم ٌػػل اـخرٍار اىٔدائع..

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