مخاطرة السيولة علاقتها وأثرها على سيولة وربحية المصرف الاسلامي
(دراسة تطبيقية لعينة من مصارف القطاع الخاص العراقي للفترة من 2011- 2017)
الكلمات المفتاحية:
المخاطرة ، مخاطرة السيولة ، السيولة ومؤشراتها ، الربحية ومؤشراتها ، المصرف الاسلامي الوطني العراقي.
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
اولاً: المصادر العربية
1. التقارير المالية للمصرف الوطني الاسلامي العراقي للفترة من 2011 – 2017 المنشورة ضمن سوق العراق للأوراق المالية .
2. الحيالي ، وليد ناجي ، " التحليل المالي " ، من منشورات الاكاديمية العربية المفتوحة في الدانيمارك ، 2007 .
3. الربيعي ، حاكم محسن ، وحمد عبد الحسين راضي ، " حوكمة البنوك وأثرها في الاداء والمخاطرة " ، دار اليازوري العلمية للنشر والتوزيع ، ط (1) ، عمان ، الاردن ، 2011 .
4. الشمري ، أرشد عبد الامير جاسم ، " الابداع الوظيفي والعوامل الاستراتيجية وتداخلاتها بالمقدرات الجوهرية والتفوق في الاداء المالي للمنظمات الخدمية / دراسة تحليلية مقارنة لعينة من المصارف الاهلية العراقية للمدة من 2001- 2004" ، مجلة الغري للعلوم الاقتصادية والادارية، المجلد الرابع عشر ، العدد (1) ، 2017 .
5. العارضي ، جليل كاظم مدلول ، الشمري ، أرشد عبد الامير جاسم ، " استراتيجيات الادارة المالية "، دار الصفاء للنشر والتوزيع ، ط(1) ، عمان ، الاردن ، 2012 .
6. الميداني ، محمد أيمن عزت ، " الادارة التمويلية في الشركات " ، الاصدار الثاني ، ط(4 ) ، مكتبة العبيكان ، الرياض ، السعودية ، 2004.
ثانياً : المصادر الاجنبية :
7. Amiling, F., " Investment/ An Introduction to Analysis and management ", 4th,ed., New jersey:prentice – Hall INC., 1972.
8. Aohi, " The effects of capital Adequacy Ratio on Risk Early – warning of credit Guarantee Institution " ,Inter-national conference on Management and service science, wuhan, china, 2009.
9. Bareikaite & Kauliene, 2014: 65.
10. Beatty & Zajac," Managerial Incentive Monitoring and Risk Bearing A study of Executive Compensation, Ownership, and Board Structure in Initial public offering ", Administrative Science Quarterly,June, 1994.
11. Benic , Vladimir & Franic, Lvna, " Stock Market Liquidity: Comparative Analysis of creation and Regional Ma-rket ", Financial theory and practice, Mc Graw- Hill, USA, 2009.
12. Birchall, A., " Financial analysis and control: Financial awareness for student and managers " , Butterworth –Heineman, 1991.
13. Brian, Eagles, A., " Financial Risk Management ", London, progressive printing (U.K), Itd, 1995.
14. Brigham & Ehrhardt," Financial Management- Theory and practice-15e ", Cengage Learning, WCN: 02-200-203, Print Number: 01, Canada, 2017.
15. Brigham F. Eugene & Houston F. Joel, " Fundamentals of Financial Management ", Fifteenth sedition, cengage Learning Inc., USA, 2019.
16. Brockington, R.," Financial Management", D.P. publications ltd,6th ,ed., Great Britain, London: progress sieve Printing (U.K) ltd., 1993/1994.
17. Chege, Joseph, Macharia, " The Relationship Between Insider Lending and Financial Risk of commercial Ba- nks in KENYA ",Master thesis, School of Business, University of Nairobi, KENYA,2016.
18. Constantin Zopounidis, Emilios Galariotis," Quantitative financial risk management :theory and practice",ISBN, 978-1-118-73818-4 ( hardback),USA, 2015.
19. Curley, A., & Bear, R.," Investment Analysis and Management ", N.Y: Harper and Row publisher,Inc.,1979.
20. Dimitrios, patmanidis S.," BANKS AND LIQUIDITY" ,master thesis , city university of seattle, 2009.
21. Essendi, Lillan kisivuli, " The Effect of credit Risk Management on Loans portfolio Among SACCOS in KENYA",A Research project submitted in partial fulfillment of the Requirement of the Degree of Masters of Business Administration (MBA), University of Nairobi, KENYA,2013.
22. Fisher, Donald E,& Jordan, R.," Security Analysis and portfolio Management",6th , ed., New Delhi: prentice- Hall Inc., 1996.
23. For Himalaya publishing House pvt. LTD.,"Ramdoot", Dr. Bhalerao Mary Girgaon, Mumbai- 400004,New Delhi, 2013.
24. Frilland, G.T., & Schleifer, L.L.," Essentials of financial analysis ",Vol.23, John wiley & Sons, 2003.
25. Ghenimi , Ameni , chaibi, Hasna, omri,Mohamed Ali Brahim, "The effects of liquidity risk and credit Risk on bank stability : Evidence from the MENA region", Article available online, Borsa Istanbul Review,2017.
26. Hamediam, Bahmanyar, " Financial Performance of Islamic Banks Vs. conventional Bank : The case of Malaysia ", Eastern Meditorranean University , Gazimagusa , North Cyprus, January, 2013 .
27. Hampton, J., " Financial Decision – making concepts, problems, and cases" , 1st ed. USA.,Prentic –Hall,Inc.,1996.
28. Hill , Charles, w.I., and jones, Gareth, R., " Strategic Management theory An Integrated Approach ", 8 thed , Houghton Mifflin company, New york, USA, 2008.
29. Hirschey Mark & Nofsinger John, " Investment Analysis and Behavior",2th ed ,New York :Mc Graw-Hill Irwin, 2010.
30. Howells, peter, Bain, keith, "Financial Markets and Institutions ", 3ed, prentice Hall,2000.
31. http//www.(isx- iq.net) .
32. http//www.elsevier.com/journals/borsa-istanbul-review/2214-8450
33. Imam, Patrick, & kangni kpodar, " Islamic banking : How has it has it diffused ", International monetary fund,2010.
34. Iqbal , Munawar and Molyneux, Philip, " Thirty years of Islamic Banking : History performance and Prospects ", court Road, London, British, 2005.
35. Jin, pan, " Managing credit Risks with knowledge Management for financial Banks ", third International sym- posium on knowledge Acquisition and Modeling, Economics and Management School of wuhan, china,2010,Panjin 20102010@163.com.
36. Jones, C.," Investment: Analysis and management " ,5th ,ed.,USA, John Wiley and Sons, Inc., 1996.
37. Kadrimi, llda, " The Management of credit Risk in the Banking system during a period of 5 years(2009- 2014), A academic Journal of Interdisciplinary studies, Rome – Itaiy, Vol (4),No(2),S2,2015.
38. Koutsoyiannis,A.," Modren Microcomie", London, Macmillan, 1979.
39. Kumar, Manish & Yadav, Ghanshyam chand, "LIQUIDITY RISK MANAGEMANT IN BANK" ,Journal of Manag - ement & Research, Volume,(7), Issue (2/4), 2013.
40. Lukie, Aleksandar, " Type of Risks and Risk Management in the contemporary Banking operations " , International Journal of Advanced Research, vol (3), No(3), 2015.
41. Majumdar, N.C.," Fundamentals of Modern Banking ",New Central Ageny (p). Ltd, London,2010.
42. Makrodakis, S.& S.C. Weeliwright, " Forrecasting Methods and Application ", New York,3. Wiley and sons,1978..
43. Muriithi, Jane Gathigia, Waweru, Kennedy Munyua, willy Mwangi, " Effect of credit on Risk on Financial pe-rformance of Commercial Banks Kenya", IOSR journal of Economics and Finance, Volume (7),Issue(4),Ver. 1,2016.
44. Naceur, Srami Ben: Barajas, Adolfo and Massara, Alexander, " Can Islamic Banking Increase Financial Incusion " , IMF working paper , International Monetary Fund, 2015.
45. Oino, Isaiah, " A comparison of credit Risk Management in private And public Banks In India", International Journal of Business and Finance Research , Vol(10), No.(1), 2016.
46. Pakhchanyan, Suren, " Operational Risk Management in Financial Institutions: A Literature Review ",International Journal of financial studies,University of Oldenburg , Germany,2016.
47. Paul , sujan Chandra & Bhowmik, probir kumar & Islam, Mohammad Rakibul & kaium . Md. Abdul& Al Masusd , Abdullah, " Profitability and Liquidity of conventional Banking and Islamic in Bangladesh : A comparative Study ", Journal of Business and Mangement , Vol.(5), No.(24), 2013.
48. Pindych, R.S. and D.L.,Rubinfeld, " Econometric models and Economic Forcasts", Internal Student, Edition, Tokyi, Mc Graw Hill,Inc.1976.
49.
50. Rose, peter S.& Hudgins Sylvia C., "Bank Management & Financial Services" , 9ed, Mc Graw-Hill,2010.
51. Rose, peter S.& Hudgins Sylvia C., "Bank Management & Financial Services" , 9ed, Mc Graw-Hill,2013.
52. Rose, peter S.& Hudgins Sylvia C., "Bank Management & Financial Services" , seventh Edition, Mc Graw-Hill Companies, Inc.,New York, U.S.,2008.
53. Rose, S. Peter , " Commercial bank management ", 4th , ed, Mc-Grow, Hill companies , inc, 1999.
54. Schall, L., & Haley, C., " Introduction to Financial Management", 4th ,ed.,Singapora: MC. Grow – Hall Book co.,1986.
55. Spuchlakova, Erika, Valaskova, Katarina, A damko, Peter, " The credit Risk and its Measurement, Hedging And Monitoring " ,procedia Economics and Finance ,Volume ,(24),2015.
56. Stephen Foerster," Financial Management: Concepts and Applications", pearson Education, Inc., All rights Reserved, IS13N.10:0.13.293664-X, Manufactured in United States of America, 2015.
57. Sumaila, NA-IHMATU ," Explaining Bank Liquidity in Ghana ", master thesis, university of Ghana, 2015.
58. Suvendu Narayan Roy, " Financial management with new approach ", First edition,Mrs. Meena pandey
59. Suvendu Narayan Roy, " Financial Management With New Approach ", Himalaya Publishing House, First edit-ion, 2013.
60. Weston, Fred, Besley, Scott and Brigham," Essentials of Managemant finance ", N.Y: Holt Rinehart and Wiston, 1987.
61. Weston, Fred, Besley, Scott and Brigham," Managerial Finance "6th, ed.,Hinsodte, illonois: the Dryden press,1978.
62. Yan, Meilan, " An assessment of uk banking liquidity regulation and supervion ", A Doctoral thesis, Loughbo-rough university, 2013.
63.
1. التقارير المالية للمصرف الوطني الاسلامي العراقي للفترة من 2011 – 2017 المنشورة ضمن سوق العراق للأوراق المالية .
2. الحيالي ، وليد ناجي ، " التحليل المالي " ، من منشورات الاكاديمية العربية المفتوحة في الدانيمارك ، 2007 .
3. الربيعي ، حاكم محسن ، وحمد عبد الحسين راضي ، " حوكمة البنوك وأثرها في الاداء والمخاطرة " ، دار اليازوري العلمية للنشر والتوزيع ، ط (1) ، عمان ، الاردن ، 2011 .
4. الشمري ، أرشد عبد الامير جاسم ، " الابداع الوظيفي والعوامل الاستراتيجية وتداخلاتها بالمقدرات الجوهرية والتفوق في الاداء المالي للمنظمات الخدمية / دراسة تحليلية مقارنة لعينة من المصارف الاهلية العراقية للمدة من 2001- 2004" ، مجلة الغري للعلوم الاقتصادية والادارية، المجلد الرابع عشر ، العدد (1) ، 2017 .
5. العارضي ، جليل كاظم مدلول ، الشمري ، أرشد عبد الامير جاسم ، " استراتيجيات الادارة المالية "، دار الصفاء للنشر والتوزيع ، ط(1) ، عمان ، الاردن ، 2012 .
6. الميداني ، محمد أيمن عزت ، " الادارة التمويلية في الشركات " ، الاصدار الثاني ، ط(4 ) ، مكتبة العبيكان ، الرياض ، السعودية ، 2004.
ثانياً : المصادر الاجنبية :
7. Amiling, F., " Investment/ An Introduction to Analysis and management ", 4th,ed., New jersey:prentice – Hall INC., 1972.
8. Aohi, " The effects of capital Adequacy Ratio on Risk Early – warning of credit Guarantee Institution " ,Inter-national conference on Management and service science, wuhan, china, 2009.
9. Bareikaite & Kauliene, 2014: 65.
10. Beatty & Zajac," Managerial Incentive Monitoring and Risk Bearing A study of Executive Compensation, Ownership, and Board Structure in Initial public offering ", Administrative Science Quarterly,June, 1994.
11. Benic , Vladimir & Franic, Lvna, " Stock Market Liquidity: Comparative Analysis of creation and Regional Ma-rket ", Financial theory and practice, Mc Graw- Hill, USA, 2009.
12. Birchall, A., " Financial analysis and control: Financial awareness for student and managers " , Butterworth –Heineman, 1991.
13. Brian, Eagles, A., " Financial Risk Management ", London, progressive printing (U.K), Itd, 1995.
14. Brigham & Ehrhardt," Financial Management- Theory and practice-15e ", Cengage Learning, WCN: 02-200-203, Print Number: 01, Canada, 2017.
15. Brigham F. Eugene & Houston F. Joel, " Fundamentals of Financial Management ", Fifteenth sedition, cengage Learning Inc., USA, 2019.
16. Brockington, R.," Financial Management", D.P. publications ltd,6th ,ed., Great Britain, London: progress sieve Printing (U.K) ltd., 1993/1994.
17. Chege, Joseph, Macharia, " The Relationship Between Insider Lending and Financial Risk of commercial Ba- nks in KENYA ",Master thesis, School of Business, University of Nairobi, KENYA,2016.
18. Constantin Zopounidis, Emilios Galariotis," Quantitative financial risk management :theory and practice",ISBN, 978-1-118-73818-4 ( hardback),USA, 2015.
19. Curley, A., & Bear, R.," Investment Analysis and Management ", N.Y: Harper and Row publisher,Inc.,1979.
20. Dimitrios, patmanidis S.," BANKS AND LIQUIDITY" ,master thesis , city university of seattle, 2009.
21. Essendi, Lillan kisivuli, " The Effect of credit Risk Management on Loans portfolio Among SACCOS in KENYA",A Research project submitted in partial fulfillment of the Requirement of the Degree of Masters of Business Administration (MBA), University of Nairobi, KENYA,2013.
22. Fisher, Donald E,& Jordan, R.," Security Analysis and portfolio Management",6th , ed., New Delhi: prentice- Hall Inc., 1996.
23. For Himalaya publishing House pvt. LTD.,"Ramdoot", Dr. Bhalerao Mary Girgaon, Mumbai- 400004,New Delhi, 2013.
24. Frilland, G.T., & Schleifer, L.L.," Essentials of financial analysis ",Vol.23, John wiley & Sons, 2003.
25. Ghenimi , Ameni , chaibi, Hasna, omri,Mohamed Ali Brahim, "The effects of liquidity risk and credit Risk on bank stability : Evidence from the MENA region", Article available online, Borsa Istanbul Review,2017.
26. Hamediam, Bahmanyar, " Financial Performance of Islamic Banks Vs. conventional Bank : The case of Malaysia ", Eastern Meditorranean University , Gazimagusa , North Cyprus, January, 2013 .
27. Hampton, J., " Financial Decision – making concepts, problems, and cases" , 1st ed. USA.,Prentic –Hall,Inc.,1996.
28. Hill , Charles, w.I., and jones, Gareth, R., " Strategic Management theory An Integrated Approach ", 8 thed , Houghton Mifflin company, New york, USA, 2008.
29. Hirschey Mark & Nofsinger John, " Investment Analysis and Behavior",2th ed ,New York :Mc Graw-Hill Irwin, 2010.
30. Howells, peter, Bain, keith, "Financial Markets and Institutions ", 3ed, prentice Hall,2000.
31. http//www.(isx- iq.net) .
32. http//www.elsevier.com/journals/borsa-istanbul-review/2214-8450
33. Imam, Patrick, & kangni kpodar, " Islamic banking : How has it has it diffused ", International monetary fund,2010.
34. Iqbal , Munawar and Molyneux, Philip, " Thirty years of Islamic Banking : History performance and Prospects ", court Road, London, British, 2005.
35. Jin, pan, " Managing credit Risks with knowledge Management for financial Banks ", third International sym- posium on knowledge Acquisition and Modeling, Economics and Management School of wuhan, china,2010,Panjin 20102010@163.com.
36. Jones, C.," Investment: Analysis and management " ,5th ,ed.,USA, John Wiley and Sons, Inc., 1996.
37. Kadrimi, llda, " The Management of credit Risk in the Banking system during a period of 5 years(2009- 2014), A academic Journal of Interdisciplinary studies, Rome – Itaiy, Vol (4),No(2),S2,2015.
38. Koutsoyiannis,A.," Modren Microcomie", London, Macmillan, 1979.
39. Kumar, Manish & Yadav, Ghanshyam chand, "LIQUIDITY RISK MANAGEMANT IN BANK" ,Journal of Manag - ement & Research, Volume,(7), Issue (2/4), 2013.
40. Lukie, Aleksandar, " Type of Risks and Risk Management in the contemporary Banking operations " , International Journal of Advanced Research, vol (3), No(3), 2015.
41. Majumdar, N.C.," Fundamentals of Modern Banking ",New Central Ageny (p). Ltd, London,2010.
42. Makrodakis, S.& S.C. Weeliwright, " Forrecasting Methods and Application ", New York,3. Wiley and sons,1978..
43. Muriithi, Jane Gathigia, Waweru, Kennedy Munyua, willy Mwangi, " Effect of credit on Risk on Financial pe-rformance of Commercial Banks Kenya", IOSR journal of Economics and Finance, Volume (7),Issue(4),Ver. 1,2016.
44. Naceur, Srami Ben: Barajas, Adolfo and Massara, Alexander, " Can Islamic Banking Increase Financial Incusion " , IMF working paper , International Monetary Fund, 2015.
45. Oino, Isaiah, " A comparison of credit Risk Management in private And public Banks In India", International Journal of Business and Finance Research , Vol(10), No.(1), 2016.
46. Pakhchanyan, Suren, " Operational Risk Management in Financial Institutions: A Literature Review ",International Journal of financial studies,University of Oldenburg , Germany,2016.
47. Paul , sujan Chandra & Bhowmik, probir kumar & Islam, Mohammad Rakibul & kaium . Md. Abdul& Al Masusd , Abdullah, " Profitability and Liquidity of conventional Banking and Islamic in Bangladesh : A comparative Study ", Journal of Business and Mangement , Vol.(5), No.(24), 2013.
48. Pindych, R.S. and D.L.,Rubinfeld, " Econometric models and Economic Forcasts", Internal Student, Edition, Tokyi, Mc Graw Hill,Inc.1976.
49.
50. Rose, peter S.& Hudgins Sylvia C., "Bank Management & Financial Services" , 9ed, Mc Graw-Hill,2010.
51. Rose, peter S.& Hudgins Sylvia C., "Bank Management & Financial Services" , 9ed, Mc Graw-Hill,2013.
52. Rose, peter S.& Hudgins Sylvia C., "Bank Management & Financial Services" , seventh Edition, Mc Graw-Hill Companies, Inc.,New York, U.S.,2008.
53. Rose, S. Peter , " Commercial bank management ", 4th , ed, Mc-Grow, Hill companies , inc, 1999.
54. Schall, L., & Haley, C., " Introduction to Financial Management", 4th ,ed.,Singapora: MC. Grow – Hall Book co.,1986.
55. Spuchlakova, Erika, Valaskova, Katarina, A damko, Peter, " The credit Risk and its Measurement, Hedging And Monitoring " ,procedia Economics and Finance ,Volume ,(24),2015.
56. Stephen Foerster," Financial Management: Concepts and Applications", pearson Education, Inc., All rights Reserved, IS13N.10:0.13.293664-X, Manufactured in United States of America, 2015.
57. Sumaila, NA-IHMATU ," Explaining Bank Liquidity in Ghana ", master thesis, university of Ghana, 2015.
58. Suvendu Narayan Roy, " Financial management with new approach ", First edition,Mrs. Meena pandey
59. Suvendu Narayan Roy, " Financial Management With New Approach ", Himalaya Publishing House, First edit-ion, 2013.
60. Weston, Fred, Besley, Scott and Brigham," Essentials of Managemant finance ", N.Y: Holt Rinehart and Wiston, 1987.
61. Weston, Fred, Besley, Scott and Brigham," Managerial Finance "6th, ed.,Hinsodte, illonois: the Dryden press,1978.
62. Yan, Meilan, " An assessment of uk banking liquidity regulation and supervion ", A Doctoral thesis, Loughbo-rough university, 2013.
63.
منشور
2020-08-08
كيفية الاقتباس
ا.م .د. ارشد عبد الامير جاسم الشمري, ا.م. احمد ميري احمد الحويزاوي, & م. حميد مجيد حميد الموسوي. (2020). مخاطرة السيولة علاقتها وأثرها على سيولة وربحية المصرف الاسلامي: (دراسة تطبيقية لعينة من مصارف القطاع الخاص العراقي للفترة من 2011- 2017). مجلة الفنون والأدب وعلوم الإنسانيات والاجتماع, (57), 349-386. https://doi.org/10.33193/JALHSS.57.2020.232
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الحقوق الفكرية (c) 2020 ا.م .د. ارشد عبد الامير جاسم الشمري , ا.م. احمد ميري احمد الحويزاوي , م. حميد مجيد حميد الموسوي
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