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Arabic

Search Results for net-profit

Article
Credit efficiency and its impact on earnings per share for commercial banks

زينب Mahmood, عماد Hashem, مريم Hamza

Pages: 246-254

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Abstract

This research aims to analyze the relationship of the effect of credit efficiency through indicators (the ratio of total loans to total assets, the ratio of total loans to total deposits and the percentage of provision for loan losses) on the earnings per share of five commercial banks listed in the Iraq Stock Exchange, the research started from a problem that Commercial banks suffer from their inability to employ the inputs in a way that helps them reduce costs to increase returns. The statistical analysis was done by using the cross-sectional data analysis method (Panel Data) through the ready program (EViews v.12), and the financial analysis was done by (Excel). The research reached a set of conclusions, the most important of which is the existence of a significant influence relationship of credit efficiency on earnings per share in commercial banks. The research also presented a set of recommendations, the most important of which is the need to develop solid credit policies to reduce costs and avoid credit risks and default by borrowers, thus reflecting positively on earnings per share.

Article
The possibility of calculating the sustainable growth rate for financially distressed companies according to a proposed model

ahmed kaaid

Pages: 133-150

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Abstract

Abstract:-  

  The research aims to propose a model for the sustainable growth rate for financially distressed companies. The proposed model for the sustainable growth rate is derived from the (Higgins, 1977) model for the sustainable growth rate. The research used a sample of banks listed in the Iraq Stock Exchange for the period (2010-2020), which showed The results of the practical side are that there are four banks that were in financial difficulty, (Bank Of Baghdad, Iraqi Middle East Investment Bank, National Bank Of Iraq, Credit Bank Of Iraq), and that the model of sustainable growth rate for the proposed financially distressed banks is based on the basic principle of retaining profits and not distributing them to the bank’s shareholders, and the low growth rate The sustainability of the distressed banks is reflected in the decrease in the standard deviation, and thus the decrease in the financial risk of the financially troubled banks, and the research sample banks should better invest their internal funds sources to reduce the risks of external borrowing, and thus increase their financial returns with the least possible risks, and the financially distressed banks should focus on increasing the margin Net profit and asset turnover  of  only.                                                                                                            

Keyword: Financial Distressed , Sustainable Growth Rate (SGR), The rate of sustainable growth of , Retained Earnings, Financial Risk .  ,( )   Financial Distressed

 

Article
Financial Crises and Their Effects on the Banking Sector An Empirical Study of the COVID-19 Crisis on Selected Banks in the United Arab Emirates

Hajer Mutlak, Sattar Khaleel

Pages: 364- 377

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Abstract

The United Arab Emirates has established a distinguished economic and social model characterized by its ability to keep pace with rapid technological and digital transformations, as well as its continuous expansion in investment and development activities. Despite this progress, the UAE remains vulnerable to fluctuations resulting from global economic crises, including the COVID-19 pandemic, which had a substantial impact on financial markets, liquidity levels, and capital mobility.

  This study examines the structural characteristics of the UAE economy and its development policies through key macroeconomic indicators, namely gross domestic product (GDP), the inflation rate, and the public debt ratio. It then analyzes the impact of the COVID-19 crisis on the UAE banking system by focusing on Emirates NBD Bank and First Abu Dhabi Bank, based on selected financial indicators, including net profit, return on assets (ROA), and return on equity (ROE).                                                                                          

              Among the most important conclusions reached by the study is that the COVID-19 crisis revealed the resilience and efficiency of the UAE banking sector in dealing with the pandemic and achieving an early recovery. This resilience contributed to financial stability and superior profitability for both banks. However, the pace and nature of recovery differed between the two institutions. Emirates NBD Bank achieved the highest levels of profitability and return on assets, while First Abu Dhabi Bank maintained steady growth, reflecting the adoption of a long-term risk management strategy. This diversity in banks’ policies contributes to the creation of a balanced banking system capable of effectively coping with crisis.                                                                          

           As for the key recommendations, the study emphasizes the need to strengthen the role of the banking sector in raising public awareness, as well as monitoring the damages suffered by customers in the aftermath of crises, giving due consideration to their interests, and ensuring the protection of their rights through a comprehensive set of regulatory and supportive measures.     

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Entrepreneurship Journal for Finance and Business

College of Business Economics at Al-Nahrain University

Print ISSN: 2708-8790 | Online ISSN: 2709-4251

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