阿拉伯联合酋长国（UAE）伊斯兰银行流动性与关键财务比率的实证研究

Business and Economic Horizons Pub Date : 2018-07-19 DOI:10.15208/BEH.2018.50

M. Tabash

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引用次数: 9

摘要

本文实证分析了流动性风险对阿联酋伊斯兰银行关键财务业绩的影响。为了记录流动性风险与其他绩效比率之间的关联，我们对2000年至2014年在阿联酋工作的成熟伊斯兰银行的时间序列数据进行了分析。确定流动性比率和资本充足率、盈利能力比率和有形资产比率。采用SPSS软件对研究假设进行相关和回归分析。研究结果表明，资本充足率和有形资产比率是决定阿联酋伊斯兰银行流动性风险的主要因素。此外，研究结果表明，伊斯兰银行的资产规模和资本充足率与流动性风险呈正相关。政策制定者和伊斯兰金融专家应更加重视加强伊斯兰金融资产的基础，以管理流动性问题。

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An empirical investigation between liquidity and key financial ratios of Islamic banks of United Arab Emirates (UAE)

This paper empirically analyzes the impact of liquidity risk on key financial performance aspects of Islamic banks in the UAE. To document the association between liquidity risk and other performance ratios, time series data are taken for full-fledged Islamic banks working in the UAE from 2000 to 2014. Liquidity ratios and capital adequacy ratios, profitability ratios, and tangibility ratios are determined. Correlation and regression analyses are used to test the study hypotheses using SPSS. The findings indicate that capital adequacy and tangibility ratios are the main factors to determine liquidity risk of UAE Islamic banks. Furthermore, the results showed that the size of Islamic banks’ assets and capital adequacy had a positive and significant association with liquidity risk. Policymakers and Islamic finance experts should devote more attention to enhancing the base of Islamic finance assets to manage liquidity issues.

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Business and Economic Horizons ECONOMICS-

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期刊介绍： The Business and Economic Horizons (BEH) is an international peer-reviewed journal that publishes high quality theoretical, empirical, and review papers covering the broad spectrum of research in areas of economics, business, management, and finance. The journal aim is to bridge the gap between the theory and the observed data in these constantly developing domains. BEH Editorial Board welcomes the high-quality original research articles and review papers that verify the well-grounded and the emerging theories by employing the econometric, statistical methods or other relevant empirical methods in theoretical and applied economic analysis. BEH does not discriminate articles utilizing the non-mainstream approaches such as experimental research, institutional analysis, other variations of heterodox and developmental economic studies. Therefore, the submissions in any field of micro- and macroeconomics, business ethics, economic policy or finance are appropriate for this journal. We hope, the provided contributions will help to understand the contemporary challenges faced by the private and public sector and will establish an international forum of empirical research.