مخاطرة السيولة علاقتها وأثرها على سيولة وربحية المصرف الاسلامي
(دراسة تطبيقية لعينة من مصارف القطاع الخاص العراقي للفترة من 2011- 2017)
الملخص
تهدف هذه الدراسة لتسليط الضوء على المخاطرة بشكلها العام ومخاطرة السيولة بشكلها الخاص والتي تتعرض لها المصارف الاسلامية وماهي العلاقة
والآثار المترتبة عنها لسيولة وربحية المصرف ، اذ تم اختيار المصرف الاسلامي الوطني العراقي كعينة للدراسة ، وقد تم استخدام البيانات المتوفرة عنه والاستفادة منها في قياس مخاطرة السيولة المصرفية التي يتعرض لها المصرف عينة الدراسة للفترة من 2011- 2017 ، حيث تكمن مشكلة الدراسة في بيان أهم المعوقات التي يعاني منها والتي لها المساس الكبير في انسيابية عمله اليومي الا وهو مجالي السيولة والربحية التي استعان فيها الباحثين بمؤشراتهما في التحليل ، ومن ثم تم اختبارها بواسطة اختباري (F , P - Value) وبيان الأثر من خلال معامل التحديد ( R 2) باستخدام تحليل التباين (ANOVA) ، وتوصلت الدراسة الى نفي فرضياتها والقبول ببديلاتها ، أي وجود علاقة بين مخاطرة السيولة وبين سيولة وربحية المصرف ، وكذلك هنالك تأثير لمخاطرة السيولة على كل من سيولة وربحية المصرف ، مما ترتب الخروج ببعض التوصيات اللازمة والتي كان من اهمها ضرورة الاهتمام العالي في تكوين الموارد المالية الاخرى التي تمكنها من مواجهة المخاطر المالية وخاصة فيما يتعلق بمخاطر السيولة في حالة التعرض لها فضلاً عن السعي لإيجاد فرص استثمارية قادرة على توظيف سيولتها النقدية بما يحقق للمصرف الربحية في اعماله ، ومحاوله كسب تقه المتعاملين مع المصرف .
المراجع
1. التقارير المالية للمصرف الوطني الاسلامي العراقي للفترة من 2011 – 2017 المنشورة ضمن سوق العراق للأوراق المالية .
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