The Extent Which Kuwaiti Islamic Banks Rely On Electronic Published Financial Statements To Rationalize Its Credit Decisions On Light Of Corona Crisis: مدى اعتماد المصارف الإسلامية الكويتية على القوائم المالية المنشورة إلكترونيا لترشيد قراراتها الائتمانية في ظل أزمة كورونا

Thamer Abdullah  Nasser Al-Rashidi; Issa Khan; Mohd Rizal  Muwazir@Mukhazir

Authors

Thamer Abdullah Nasser Al-Rashidi Ph.D Student
Issa Khan Senior Lecturer
Mohd Rizal Muwazir@Mukhazir Senior Lecturer

Keywords:

Islamic Banks, Electronic, Financial, Statements, Credit Decisions

Abstract

The purpose of conducting the research is to show the extent to which Kuwaiti Islamic banks rely on electronically published financial statements to rationalize their credit decisions in light of the Corona crisis. The research aimed to identify the extent to which banks rely on the list of financial position published electronically to rationalize their credit decisions in light of the Corona crisis. And an indication of the extent to which it relied on the income statement published electronically to rationalize its credit decisions in light of the Corona crisis. It also revealed the extent of reliance on the list of cash flows published electronically to rationalize its credit decisions in light of the Corona crisis, and the extent of reliance on the list of shareholders’ rights published electronically to rationalize its credit decisions in light of the Corona crisis. The research is considered one of the field research in which the researcher used the descriptive analytical method of the data. The study population included all Kuwaiti Islamic banks, which numbered (5), and the sample consisted of (81) respondents from credit officials and workers in the credit departments in these banks. The study found that Kuwaiti Islamic banks rely on the list of financial position, income list, cash flow list, and shareholder rights list published electronically to rationalize their credit decisions in light of the Corona crisis. The study recommended Kuwaiti Islamic banks to increase interest in presenting data in the financial position list published electronically on an accrual basis, and to show the main groups of the company's accounts and its obligations towards lenders and owners.

ملخص البحث

إن الغرض من إجراء البحث هو بيان مدى اعتماد المصارف الإسلامية الكويتية على القوائم المالية المنشورة إلكترونيا لترشيد قراراتها الائتمانية في ظل أزمة كورونا. وقد هدف البحث إلى التعرف على مدى اعتماد المصارف على قائمة المركز المالي المنشورة إلكترونيا لترشيد قراراتها الائتمانية في ظل أزمة كورونا. وبيان مدى اعتمادها على قائمة الدخل المنشورة إلكترونيا لترشيد قراراتها الائتمانية في ظل أزمة كورونا. كذلك الكشف عن مدى الاعتماد على قائمة التدفقات النقدية المنشورة إلكترونيا لترشيد قراراتها الائتمانية في ظل أزمة كورونا، وبيان مدى الاعتماد على قائمة حقوق المساهمين المنشورة إلكترونيا لترشيد قراراتها الائتمانية في ظل أزمة كورونا. يعتبر البحث من الأبحاث الميدانية التي اتبع فيها الباحث الأسلوب الوصفي التحليلي للبيانات. شمل مجتمع الدراسة جميع المصارف الإسلامية الكويتية، والبالغ عددها (5) مصارف، أما العينة فتكونت من (81) مستجيبا من مسوؤلي الائتمان والعاملين في دوائر الائتمان في هذه المصارف. وتوصلت الدراسة إلى أن المصارف الإسلامية الكويتية تعتمد على قائمة المركز المالي وقائمة الدخل وقائمة التدفقات النقدية وقائمة حقوق المساهمين المنشورة إلكترونيا لترشيد قراراتها الائتمانية في ظل أزمة كورونا. وأوصت الدراسة المصارف الإسلامية الكويتية بزيادة الاهتمام بعرض البيانات في قائمة المركز المالي المنشورة إلكترونيا على أساس الاستحقاق وإظهار المجموعات الرئيسية لحسابات الشركة والتزاماتها تجاه المقرضين والمالكين.

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Author Biographies

Thamer Abdullah Nasser Al-Rashidi , Ph.D Student

Department of Syariah and Management, Academy of Islamic Studies, University of Malaya.

Issa Khan, Senior Lecturer

Department of Syariah and Management, Academy of Islamic Studies, University of Malaya.

Mohd Rizal Muwazir@Mukhazir, Senior Lecturer

Department of Syariah and Management, Academy of Islamic Studies, University of Malaya

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