期刊名称：International Review of Management and Business Research
印刷版ISSN：2307-5953
电子版ISSN：2306-9007
出版年度：2015
卷号：4
期号：2Part 1
页码：414-421
出版社：Academy of IRMBR
摘要：This study is one of very few studies which have investigated financial analysis problems in specialized Islamic Bank to evaluate its financial analysis report. It gives less fair result not correct result to customers, shareholders, suppliers and center bank. Search found that financial report with fair result depend on many factors. It showed financial analysis report problems to meet global rules as Basel rules. Specialized Islamic Banks financial analysis have difference factors than traditional Banks financial analysis as result to Islamic rules also it has some factors affect in the same way as in any bank as result to center bank rules. Islamic bank profitability index shows these differences and similarities which need adjusted in financial ratios and financial analysis problems classification. It can be clarified by discuss financial tables accounting data problems to understand financial analysis tools problems.
关键词：Financial Analysis; Islamic bank; Accounting; Problem and Risk.
