Managing financing risks in Islamic Banks through Basel III Accords: An applied study on Qatar Islamic Bank (2013-2020)

Authors

Keywords:

Islamic banks, Capital adequacy ratio according to Basel III, Financing risks

Abstract

This study aimed to know the possibility of applying the capital adequacy standard issued by Basel III in Islamic banks due to its great importance in managing financing risks, since financing risks are the greatest thing that can affect Islamic banks due to the diversity of their methods used in this field. To achieve the objectives of the study, the descriptive approach, the analytical approach and the case study approach were followed. The study concluded with a set of results, the most prominent of which is that the Islamic bank under study has adapted to the application of the capital adequacy standard according to Basel III to hedge against financing risks, which a large part of the total percentage is allocated to cover, although this standard is not suitable for the characteristics of these banks.

References

Abdul Halim, A. (2013). Sources and Uses of Funds in Islamic Banks in Light of Their Banking and Accounting Experience. Syria: Dar Abi Al-Fida International Group for Publishing, Distribution and Translation.

Ashouri, S., & Mahdi, D. (2019). The Impact of Profitability on Capital Adequacy in Commercial Banks, A Case Study of Algerian Private Banks. Al-Bishara Economic Journal, 05(01), 94.

Ashraf Muhammad, D. (2015). Islamic Banking Finance: The Intellectual and Applied Basis. Egypt: Dar Al-Salam for Printing, Publishing, Distribution and Translation.

Basel Committee on Banking Supervision. (2010). Basel III: A global regulatory framework formore resilient banks and banking systems. Basel, Switzerland: Bank for International Settlements .

Basel Committee on Banking Supervision. (2010). Basel III: International framework for liquidity risk measurement, standards and monitoring. Basel, Switzerland: Bank for international settlements.

Basel Committee on Banking Supervision. (2014). Basel III leverage ratio framework and disclosure requirements. Basel, Switzerland: Bank for international settlements.

Hamani, A., & Rebahi, I. (2024). Application of the capital adequacy standard according to the Basel III agreement in Islamic banks. Brazilian Journal of Business, 06(03), 1-16.

Najah Abdel-Alim, A.-W.-F. (2011). Islamic Economics: System and Theory. Jordan, Amman: Modern Books Publishing and Distribution World.

Pushpkant, S., & Masuma , M. (2017). From Basel 1 to Basel 2 to Basel 3. International journal of new technology and research, 03(01), 67.

Qatar Islamic Bank. (2023). Annual Report. Qatar, Al duha: Qatar Islamic Bank.

Qatar Islamic Bank. (2025, 01 09). introductory overview. Récupéré sur Qatar Islamic Bank Website: https://www.qib.com.qa/ar/our-profile/

QIB. (2013, 2014, 2015, 2016, 2017, 2018, 2019, 2020). Annuel reports. Qatar, Al douha: Qatar.

QIB. (2016). Annual report. Doha, Qatar: QIB.

Reimers, A. (2012). Basel III and cooperative banks: challenges and possible solutions. Insurance and Risk Management, 80(2), 345-379.

Published

2025-03-08

How to Cite

Boubaya, A. (2025). Managing financing risks in Islamic Banks through Basel III Accords: An applied study on Qatar Islamic Bank (2013-2020). International Journal of Economic Perspectives, 19(3), 806–819. Retrieved from https://ijeponline.org/index.php/journal/article/view/902

Issue

Section

Peer Review Articles