eresting patterns that can influence pany financial stability through risk management. In the future, more research should be carried to assess the trend by using different statistics models such as time-series data or propensity score-matching methods.РAlso, parison can be made between Dubai financial market to other Middle Eastern financial markets and such as Kuwaiti and Saudi Arabi. As well, study panies that use Islamic financial pare to traditional financial derivatives as a tool to manage risks associated with the enterprise’s operation. If firm-level data are available, it is desirable to research the financial decisions concerning the use of derivatives and the es of these decisions. As pare the use the financial derivatives result to panies that use Islamic financial instruments.