أثر ممارسات دعم دفع الأرباح لأصحاب حسابات الاستثمار في ربحية المساهمين في المصارف الإسلامية (دراسة تطبيقية على المصارف الإسلامية في سورية)

Abstract

This research aims to study the impact of the practice of smoothing the profits payout to investment account holders on shareholders’ profitability in Islamic banks operating in Syria during the period 2011–2023

The study used return on equity as the dependent variable. While Shareholders’ profit equalization reserve, depositors’ profit equalization reserve, and investment risk reserve are included as independent variables, with return on unrestricted investment account holders and liquidity are used as control variables.

The study used cross-sectional time series (Balanced Panel data) and applied the ARDL model using the Pooled Mean Group (PMG) method.

The study found significant effect of profit-smoothing practices using reserves (shareholders’ profit equalization reserve and depositors’ profit equalization reserve) on return on equity. The study also found a significant effect of return on unrestricted investment account holders and liquidity on return on equity.