les cahiers du mecas
Volume 9, Numéro 1, Pages 262-278
2013-12-31

إدارة المخاطر في البنوك الإسلامية

الكاتب : طهراوي أسماء . بن حبيب عبد الرزاق .

الملخص

Islamic banking has witnessed a remarkable growth. There are now more than 500 institutions worldwide, with estimated assets of US$1 trillion. The increase acceptance of Islamic finance has led many countries to grant licenses to financial institutions to operate on the basis of Islamic sharia’a principles. Licensed institutions can be found in more than 75 countries, including Muslim (e.g. Bahrain, Kuwait, Malaysia, and UAE) and non-Muslim (e.g. Singapore and UK) states. Despitethis growth, this industrysuffers from many problems concerning the nature and the management of Islamic banking transactions, particularly,the investment risksandhow toapplythe proposals of theBasel programs. Basel II Capital Adequacy framework for banks aims at building a solid foundation of prudent capital regulation, supervision, market discipline, along with enhancing risk management and financial stability. However, as per the views of some practitioners and scholars it does not appropriately address the concepts used in Islamic finance (IFSB and IRTI). Accordingly, Islamic Financial Services Board (IFSB) which is the international standard-setting organization of the Islamic financial industry. Inthis issue, this work examinethe performance ofrisk managementin a group of islamic banks for the period between 1997-2011.

الكلمات المفتاحية

Islamic banking,risk management, Basel accords, performanceand efficiency