The role of financial health indicators in assessing the financial status of Iraqi banks and their impact on market value

Abstract

The study aims to measure and analyze financial health indicators (return on assets, return on equity, return on deposits, return on funds available for investment, net profit margin) and the extent to which private commercial banks benefit from them. The study community included the Iraq Stock Exchange and the study sample included a number of private Iraqi commercial banks, including (15) banks out of (44) banks. The time limits included the period (2022-2013). The annual reports of the banks studied and published on the websites of the Securities Commission were relied upon, which were used in the applied aspect to measure the study variables. The hypotheses were tested using a number of statistical methods based on the statistical program (SPSS - 28). The study reached a set of results, the most important of which is that the results of the statistical analysis showed that there is a significant statistical effect of financial health indicators on the market value (Tobin'S Q) of commercial banks listed in the Iraqi Stock Exchange, where the value of F reached (14.712) and the probability value of the model (0.000). Keywords: Financial health, performance evaluation, banking services, financial performance, market value.