Avaliação comparativa, por país, da situação econômico-financeira de bancos islâmicos

Autores

DOI:

https://doi.org/10.21680/2176-9036.2020v12n2ID21527

Palavras-chave:

Finanças Islâmicas, Sharia, Bancos Islâmicos, Riscos Financeiro Islâmicos.

Resumo

Objetivo: Este estudo visa promover uma avaliação comparativa por país da situação econômico-financeira de bancos islâmicos.

Metodologia: Foi utilizada uma abordagem analítica descritiva e documental. Realizou-se uma coleta de dados sobre indicadores financeiros de bancos islâmicos em 21 países e procedeu-se a análise desses dados à luz das normas recomendadas pelo Conselho de Serviços Financeiros Islâmicos (IFSB) e pelo Comitê de Supervisão Bancária de Basileia (BCBS). A amostra foi composta pelos países com dados disponíveis na base de dados do IFSB (PSIFIs). Os dados referem-se ao segundo trimestre de 2018 agrupados por países. Uma estatística descritiva simples, na forma de figuras, foi utilizada para analisar os dados coletados.

Resultados: Este documento ressalta que 90% das instituições financeiras islâmicas (IFIs) nos países da amostra calculam o índice de adequação de capital (CAR) de acordo com as recomendações do BCBS. Além disso, 95% apresentam CAR superior a 8% (o mínimo estabelecido pelo BCBS e IFSB). Portanto, 95% dos países possuem sistemas financeiros seguros em termos da solvência bancária. Em termos de qualidade de ativos, o sistema financeiro islâmico em Omã apresentou a melhor qualidade no gerenciamento dos seus recursos. O Sudão demonstrou os maiores índices de rentabilidade em seus bancos islâmicos. Na análise de liquidez, não foi possível identificar com precisão qual é o país de melhor índice de liquidez no curto e longo prazo uma vez que mais de 60% dos países não apresentaram dados suficientes. Em termos de ativos líquidos sobre o total de ativos, e o cumprimento de obrigações a curto prazo, os sistemas financeiros islâmicos do Egito e do Afeganistão, respectivamente, lideraram com melhores índices de liquidez da amostra, mostrando capacidade e segurança para cumprir suas obrigações.

Contribuições do Estudo: Identificar os países com maior/menor risco considerando os requerimentos e recomendações do IFSB e do BCBS.

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Biografia do Autor

Tariq Jarbou, Universidade de Brasília (UnB).

Master in Accounting Sciences by Universidade de Brasília (UnB).

Jorge Katsumi Niyama , Universidade de Brasília (UnB).

Ph. D. in Accounting by Universidade de São Paulo (USP). Professor from the Universidade de Brasília.

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Publicado

01-07-2020

Como Citar

TARIQ JARBOU; JORGE KATSUMI NIYAMA. Avaliação comparativa, por país, da situação econômico-financeira de bancos islâmicos. REVISTA AMBIENTE CONTÁBIL - Universidade Federal do Rio Grande do Norte - ISSN 2176-9036, [S. l.], v. 12, n. 2, 2020. DOI: 10.21680/2176-9036.2020v12n2ID21527. Disponível em: https://periodicos.ufrn.br/ambiente/article/view/21527. Acesso em: 28 mar. 2024.

Edição

Seção

Seção 7: Internacional (S7)