The factors affecting the profitability of commercial banks are an analytical study of a sample of commercial banks listed in the Iraq Stock Exchange for the period (2014-2023)

Abstract

 The current research aims to identify and measure the impact of factors such as bank size, capital structure, liquidity ratio, cash credit to total deposits ratio, deposits to total liabilities ratio, and management efficiency on the profitability of commercial banks (return on assets, return on deposits, return on equity). The research presents a practical applied framework that shows the impact of factors on the profitability indicators of commercial banks. The research sample relied on statistical analysis using the multiple linear regression method, as a sample of (10) Iraqi banks listed on the Iraq Stock Exchange was selected for the period (2014_2023)

The research problem was represented in the general question: What are the factors that affect the profitability of some commercial banks in the research sample in Iraq? Equations and the statistical program (13-Eviews) and (Excel) were relied upon to answer the question and test the relationship of influence between the research variables

A number of conclusions were reached, including the results of the financial analysis of the profitability index, which show that all commercial banks in the research sample achieve positive returns at acceptable levels compared to their assets, deposits, and equity. A set of recommendations were also made, including that commercial bank management exploit the strengths revealed by the results of the financial analysis to develop sustainable growth plans and achieve a balance between profitability, liquidity, and financial stability.