Diagnostic and Prognostic Value of Plasma D-dimer Levels in Community-Acquired Pneumonia

Authors

  • Mustafa Yahya Akkoush Department of Accounting – Faculty of Economics and Management – Idlib University Author
  • Dr. Abd Aziz Al-Dughaim Department of Accounting – Faculty of Economics and Management – Idlib University supervisor
  • Dr. Muhammad Al-Hamid Department of Accounting – Faculty of Economics and Management – Idlib University supervisor

Keywords:

financial analysis, operational analysis, Islamic banks, financial ratios, Al Baraka Islamic Bank – Syria

Abstract

This study analyzes the financial and operational trajectory of Al Baraka Islamic Bank Syria during ‎2012‑2024‎. The study adopted a descriptive-analytical framework, based on a census of the published annual reports and audited financial statements for the study period. The analysis tracks total assets, deposits, investments, financing, and equity; calculates nominal growth multiples and compound annual growth rates; and examines deposit-to-asset, investment-to-asset, financing-to-asset, equity-to-asset, and financing-to-deposit ratios across four analytical phases.

The results show that, in nominal terms, total assets increased by approximately 181 times between 2012 and 2024, equity by 193 times, financing by 143 times, deposits by 141 times, and investments by 84 times. Structural ratios, however, did not move in the same direction. The share of investments in total assets rose during some phases and then declined to 11.76% in 2024, while financing-to-assets remained relatively limited at the selected benchmark years. The findings indicate that nominal balance-sheet expansion alone cannot establish balanced operational growth; a combined reading of size, deployment, and financial-structure indicators is necessary. The study does not claim statistical generalization to other Islamic banks; its conclusions are analytically bounded by the case and the Syrian monetary environment.

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Published

2026-08-05