아프리카ㆍ중동

The research presents a study of the efficiency of financial analysis tools used in Islamic banks and the efficiency of achieved results to investor in his rationalization of investment decisions, the researcher studied that by using a questionnaire search tool which included three axes, the study find several conclusions, perhaps the most important of the current analysis used in traditional banks are irrelevant in assessing the efficiency of the financial performance of Islamic banks because of their privacy. The researcher presents many recommendations, most notably, he urged researchers to focus on formulation of new analysis tools with focusing on Islamic banks, and also the researcher has developed a number of tools that can serve in this field. The researcher presents a number of recommendations and proposed a financial analysis for Islamic banks, traditional banks, financial analysis and investment decisions.