The role of financial analysis indicators in the profitability of Iraqi banks

Abstract

 The research aims to use financial analysis to determine the factors that affect the profitability of Iraqi banks, based on a set of indicators. The research depends on the applied approach to the financial statements of the Iraqi National Bank and the Iraqi Commercial Bank for the fiscal year 2020. Where profitability ratios were adopted as an independent variable, and the impact of this was measured on the level of profitability (the approved variable) for the purpose of analyzing and employing them in a way that leads to maximizing profitability, as well as their contribution to evaluating the efficiency of the performance of commercial banks, which are witnessing a remarkable, rapid and successive development in an intense environment It was concluded that the indicators of financial analysis have a role in evaluating the performance of banks and enhancing their profitability to continue in the business market.