اثر توظيف الودائع الاستثمارية في ربحية المساهمين دراسة تطبيقية على المصارف الاسلامية الاردنية

The effect of employing investment deposits on the profitability of shareholders, an applied study on Jordanian Islamic banks

The study aimed to show the impact of Investment Deposits Changing on the Shareholders Profitability of Jordanian Islamic Banks during the period (2009-2015).In order to achieve this aim, the Investment Deposits was chosen as an independent variable to study its impact on the dependent variable: Shareholders Profitability which measured by the Earning Per Share)EPS(.Our sample included two banks, Jordan Islamic Bank and International Islamic Arab Bank, where the data was collected from the annual financial reports. The most significant recommendation is the necessity of bank management's to care for the Islamic Contracts or Tools which consider the best tool of financing and investment in banks. The study also recommended that the Islamic banks shoud work to include profit dividends of invest accounts in a special item in the annual reports in addition to the sharing mechanism adopted a statement, which agree with IFRS transperancy.