Search Results for banking-performance

Abstract

This research aims to analyze and evaluate the liquidity and banking performance indicators of the Bank of Baghdad for the period (2018–2023). Liquidity in Iraqi commercial banks is a crucial economic issue that impacts the financial and banking performance of the country, especially due to economic and political fluctuations that may hinder banks from providing sufficient funding for investment projects. This, in turn, negatively affects growth and production, leading to a decline in the financial performance of commercial banks. The research is based on the hypothesis that liquidity has a significant impact on banking performance. It adopts the deductive approach by combining both descriptive-analytical and quantitative methods. The study includes two variables: one independent and one dependent. The independent variable is the banking liquidity shock, while the dependent variables are banking performance, represented by the return on investment (ROI) and earnings per share (EPS). The researcher concluded that the Bank of Baghdad experienced very high liquidity ratios during the study period, indicating its ability to meet obligations and fulfill customer demands. This suggests that the bank enjoys strong financial performance and a solid credit position. However, profitability rates declined due to the bank’s efforts to balance liquidity and profitability.

Abstract

Integrated reports represent an episode in the development of the financial reporting function and were approved by the management of economic units as a result of the pressures of users of accounting information in light of a competitive economic environment that requires reducing the information gap between management and users in order to ensure the achievement of social and environmental activities to evaluate the efforts of the management of economic units and their ability to achieve goals. Its strategy and creating an integrated information advantage.

The importance of the research stems from the importance of integrated reports and evaluation of banking performance and governance, as it addresses an important issue supporting the disclosure of quantitative and qualitative information about the performance of banks to meet the needs of investors and stakeholders. The aim of the research was to determine the role of the dimensions of integrated reports within the governance framework in the process of results and evaluation of banking performance.

As for the research problem, the process of reporting on the results of the economic unit’s work is accompanied by various problems that prompted the emergence of a comprehensive type of reports. Hence, the research problem can be formulated with the following questions: Do the contents of the dimensions of integrated reports affect the evaluation of banking performance within the framework of governance? The research is also based on the following hypotheses: The first main hypothesis: There is a role for integrated reports with their dimensions within the governance framework in evaluating banking performance under the Balanced Scorecard (BSC) system.

Many conclusions were reached: weak disclosure in the non-financial reports of the bank in the research sample, in addition to the low levels of environmental and social activities that help management achieve its set goals, and the low utility of the information provided to users.

The research summarized the recommendations, the most important of which are the need to oblige professional accounting organizations and the management of the Iraqi Stock Exchange to direct bank management and the need to commit to preparing annual integrated reports.

Abstract

The aim of the research is to clarify and determine the role of voluntary accounting disclosure in the process of evaluating banking performance, which has become increasingly important in the recent period as a result of the developments witnessed by the financial markets regarding the type and quantity of information contained in the financial reports of companies, and this is achieved by testing research hypotheses and trying to reach a solution to its problem by trying to determine the extent of dependence of each of the CAMELS indicators on information classified as voluntary or voluntary disclosures within the reports, and within this framework, the research problem revolves around the dependence of all or some of the indicators of the camels system on voluntary accounting information published in financial reports, Is there a relationship between voluntary accounting disclosure in the financial reports of banks and the results of evaluating their banking performance under the camels system  The research is based on two hypotheses, the first of which is the role of voluntary accounting disclosure of banks in assessing banking performance using the six camels indicators, and the second is that some CAMELS indicators rely on voluntary accounting information to varying degrees, The research also aimed at determining the impact of voluntary accounting disclosures of banks in assessing banking performance using the CAMELS system or not, and determining the size and shape of the relationship between the results of the banking evaluation using the CAMELS system and the volume of voluntary accounting disclosure in financial reports in addition to identifying the indicators of the CAMELS system that rely on voluntary accounting information disclosure, Therefore, through the research, the CAMELS system was applied to the Bank of Baghdad and using the method of financial analysis, many conclusions were reached, the most important of which was the study showed the existence of a role for voluntary accounting disclosures in assessing banking performance among the elements of the camels banking evaluation system in the banks sample study and the importance of applying the CAMELS investors have a clearer picture of the bank.

Abstract

This study aimed to analyse the impact of financial leasing revenues on financial performance in the banking sector, by identifying the nature of financial leasing and its benefits, and knowing the extent to which banks benefit from financial leasing and its impact on their banking performance, as well as showing a financing method that enables banks, especially Islamic banks, to rely It must use it to invest its money and investments.

The research referred to the experiences of both Japan and Jordan by knowing the impact of financial leasing in both countries and the extent of their success in benefiting from the advantages provided by this activity. It was found that the success of financial leasing activity in developed countries is evidence of the advantages that this activity provides if it is implemented. correctly.

The research relied on the main hypothesis that financial leasing positively affects the banking financial performance of Islamic banks that adopted this formula.

The research reached the conclusion that financial leasing affects banking performance in developing countries slightly, but its impact in developed countries is better, and the reason for this is due to the instability in the economies of these countries, and this fluctuation in the volume of financial leasing activity in Arab countries reflects many problems and challenges. facing this activity.

One of the most important recommendations reached by the research is the need to provide full support to the banking sector by governments to be able to provide financial leasing services and benefit from them, as well as the need to educate administrators in the banking sector about the importance of financial leasing and the benefits expected from its use.

Abstract

The study aims to figure out the extent to which the commitment to the application of the International Financial Reporting Standards (IFRS) affects the results of the evaluation of banking performance, the study  based on a key premise that the commitment of commercial banks to the application of international financial reporting standards positively affects the results of the evaluation of banking performance through the preparation of financial statements that are transparent, appropriate and comparable with other banks in all countries of the world, For the purpose of testing the hypothesis of the research and achieving its objectives, the deductive approach was used in the presentation, study and analysis of research variables in the theoretical aspect, the descriptive quantitative analytical approach and the comparative method were adopted in the practical aspect.

The study reached a set of conclusions, the most important of which is that the results of the ratios and financial indicators based on the amounts extracted from the financial statements prepared in accordance with the International Financial Reporting Standards reflected positively on the evaluation of the performance of banks and led to improving the results of the performance evaluation of the bank and the process of comparison with the ratios of banks in other countries.

The study also recommended the need to intensify efforts among the relevant authorities concerned with the process of applying international financial reporting standards in banks to increase focus and shed light on finding a unified mechanism for the application of standards and follow up on their proper application.

Abstract

The Iraqi banking sector is working to keep pace with modern banking technologies, and with the aim of exploring the impact of electronic payment methods on the efficiency of banking performance, three standard models were built for the Iraqi banking sector, for the period (January 2018-December 2022) with monthly data, so that the number of time series observations for each model reaches (60) View.

The research found a positive impact of electronic payment methods on the financial performance of the Iraqi banking sector, by raising its level of profitability and reducing its costs, in addition to the important role played by managing its liquidity and reducing its risks. Electronic payment methods also had a negative impact on the efficiency of internal operations management through... Its inability to reduce the effort and speed in completing operations and responding to customer requirements, due to adherence to traditional methods of completing banking work and the limited use of technology for archiving, which has reinforced the episodes of red tape in banking work, and has had negative effects on the quality of banking services.     

Abstract

The research aims to evaluate the performance of banks using the PATROL model as a modern model that departs from traditional evaluation models. The model used is considered an early warning tool and includes five indicators: “(capital adequacy, profitability, credit risk, regulation, liquidity).” The research methodology included the use of the descriptive aspect based on books, research, dissertations, and theses, in addition to the use of the analytical aspect through the use of mathematical equations for the indicators of the model used. The research sample represented banks (Sumer Commercial, International Islamic) due to the availability of their data announced in the stock market, in addition to not displaying the research sample to any Violations during its banking work and throughout the research period extending between (2017-2022) for the purpose of making a comparison between them when using the model in evaluating their performance and determining the best in performance. The research hypothesis was proven that the PATROL model can be used in evaluating the performance of commercial and Islamic banks. The research reached a number of conclusions. The most important of which is that using the model helps bank management in identifying the strengths and weaknesses of performance, which helps decision makers develop effective solutions to obstacles and problems in a timely manner. One of the most important main recommendations of the research is directing banks to the necessity of following up on the performance evaluation process to achieve their banking soundness and ensure their sustainability and continuity in the job.

Abstract

The aim of this research is to try to shed light on the effectiveness of the work of banks when approving mergers between them, to identify the extent to which the banking system benefits from banking mergers, as it is one of the important means of raising the effectiveness of the banks’ performance and increasing their financial capabilities as a step to encourage banks to merge with each other.

Banking merger has repercussions on the performance of the banking sector in improving the level of profitability and banking liquidity.

The research relied on the deductive approach by monitoring and studying some international experiences, (evaluating the experience of the merger of First Gulf Bank with SABB Bank, and financial data were taken two years before the merger and four years after the merger) and (evaluating the experience of the merger of First Gulf Bank and National Abu Dhabi, and financial data were taken. Two years before the merger and four years after the merger) and he also used the quantitative method by using financial indicators to reach the results of evaluating these experiences.

The research reached a set of conclusions, the most important of which is that the merger had positive repercussions on the banking performance of liquidity indicators, while it had a negative impact on profitability indicators. There is a noticeable increase in the customer base and an increase in banking capital

Abstract

The aim of the research is to identify the external determinants of the performance of the banking sector, represented by growth rate in gross domestic product (GGDP) and inflation (I), and the internal determinants represented by size (S), operational efficiency (OE) and financial intermediation (FM) for the period (1996 to 2017), in some of the Arabic countries represented by (Egypt, Jordan, Saudi Arabia, the Emirates). To reach this goal, cross-sectional time-series models (Pooled regression model, fixed effects model, random effects model) were used. These models were compared using the restricted F test and Hausman's test, and it was found that the random effects model is the appropriate model to represent the relationship between the research variables.The results of the research revealed that there was no effect of the external determinants (growth in GDP and inflation) and financial intermediation as one of the internal determinants on the performance of banking sectors, expressed in return on capital (ROE), because the relationship between these variables was not significant, in addition to the existence of a negative impact of a significant indication of the volume on the performance of the banking sectors and a positive impact with a significant effect of the operational efficiency on the performance of that sector. The research recommended the necessity for the supervisory and supervisory authorities to pay special attention to size and operational efficiency for their clear impact on the performance of the banking sectors, the research sample.

Abstract

The study aims to evaluate the banking stability achieved by Rafidain bank based on banking stability indicators, the reality of the use of financial technology, and the extent to which the latter is reflected in its banking performance.To achieve this goal, deductive approach and its cognitive implications were relied upon through the use of the descriptive analytical method, which analyzed the financial date of Rafidain Bank and the Statistical reports and publications issued by the central Bank of Iraq, along with an exploratory analysis of the application of technology in Rafidain Bank,Accordingly, it was concluded  that the weak use of financial technology in Rafidain Bank increased the possibility of  being exposed to finacial crises that would shake its banking stability,this requires the Central bank and the relevant authorities to work on contracting with international companies that will help introduce financial technology into the bank, which will facilitate banking financial services and support its growth and stability.