أثر ادارة مخاطر القيمة العادلة على القطاع المصرفي الاردني قبل وبعد الازمة المالية العالمية The Impact of Fair Value Risk Management on Jordanian Banking Sector before and after Financial Crisis

شهاب, صبري أحمد (2016) أثر ادارة مخاطر القيمة العادلة على القطاع المصرفي الاردني قبل وبعد الازمة المالية العالمية The Impact of Fair Value Risk Management on Jordanian Banking Sector before and after Financial Crisis. Masters thesis, جامعة الشرق الاوسط.

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Abstract

This study investigates the impact of fair value risk management on Jordanian banking sector , and the difference between commercial banks and Islamic banks in fair value risk management in a comparison study ,and the study take the period before financial crisis (2005-2008) , and after financial crisis (2009-2014) . The population of this study represented the commercial and Islamic banks in Jordan , and the sample study contains six banks distributed as commercial banks these arab bank , bank of Jordan ,and housing bank , and Islamic banks these Jordan Islamic bank ,International Islamic arab bank , and the study used descriptive analysis method to analysis the financial statement for Jordanian banking sample study , and the researcher used expression statistical appropriate as financial ratios , and average , and t test , that to tested hypotheses study . The results of the study do not showed the difference in fair value risk management from the period after financial crisis opposite the period before financial crisis , and the results showed Islamic banks worked to minimize fair value risk after financial crisis where commercial banks do not do it that . This research recommendes to apply fair value accounting method when recognition and measurement financial statement , and to benefits from Islamic banks when avoided fair value risk management during analysis period . Key Words: Fair Value , Jordanian Banking Sector , Financial Crisis .

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