The Impact of the Corona Pandemic on the Size of Provisions and Reserves in Jordanian Islamic Banks

The study aimed to find out the difference between the average Provisions and Reserves of Jordanian Islamic Banks during the years 2018 and 2021, before and after the Corona Pandemic. The study consisted of the three Jordanian Islamic Banks. The study followed the descriptive approach and the T-test for two related samples Test. The study found that; Although there is a strong correlation between the income tax provision before and after the Corona Pandemic, the Pandemic did not have a significant impact on the average Provisions and Reserves as a whole, before and after the Corona Pandemic. The study also showed that the size of the Islamic Bank was affected by a positive relative change before and after the Corona Pandemic, and this may be attributed to the nature of the operations of Jordanian Islamic Banks. The study recommended the importance of building Provisions and Reserves in Islamic Banks, according to the actual need for Islamic bank operations.