Alaa Salhani, Sulaiman Mouselli & Reem Bahlawan

Researchers

Post Graduate Studies & Research Council Meeting No. 2, 4/12/2023

Date of Acceptance

This article examines the impact of issuing Liabilities sukuk on Islamic banks’ profitability in the UAE. Liabilities sukuk plays the role of securitized debts for Islamic banks and centered in the liabilities side of Islamic banks’ balance sheets in contrast to Tier One sukuk, which considered part of the regulatory capital. Although Liabilities sukuk are located in the same side of the balance sheet similar to equity sukuk but ambiguous on their impact on profitability raised this research question.

Abstract