قياس الكفاءة التشغيلية باستخدام النسب المالية في المصارف العراقية

سندس البديري; استبرق غانم

doi:10.36322/jksc.v1i74(B).17717

Authors

Asst Prof Dr. Sondos Hamid Al-Badri Faculty of Administration and Economics/University of Kufa
Researcher Istibraq Jawad Ghanem Faculty of Administration and Economics/University of Kufa

DOI:

https://doi.org/10.36322/jksc.v1i74(B).17717

Keywords:

Commercial Banks, Operational Efficiency, Financial ratios

Abstract

This study seeks to analyze indicators of operational efficiency represented by (return on equity index, return on assets index, equity multiplier or financial leverage index, asset utility index, profit margin index. The problem of the study centers on the following question: What is the extent of operational efficiency in Iraqi banks? In order to answer this question, the study tested a sample of Iraqi banks consisting of three banks (National Bank of Iraq, Business Bay, United Investment) for the period (2016-2020), using the financial data published on the websites of the Securities Commission, which is subject to the supervision of the Central Bank of Iraq.

The study concluded that the results of the operational efficiency indicators were stable during the surveyed historical years from (2015) to (2020) for Iraqi banks at the Level)) and also when taking the first differences.

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References

المصادر والمراجع:

اولا: الكتب العربية:

1) ابن منظور، لسان العرب ، 1988 ، دار إحٌياء التراث العربًي، بٌيروت، لبنان , المجلد 23 ،ط12.

ثانيا: الرسائل العربية

1) عمان, احمد , 2018, فعالية الكفاءة التشغيلية في التقليل من مخاطر السيولة في البنوك التجارية , اطروحة دكتوراه , جامعة غرداية , الجزائر .

2) مسعودي, فتيحه , لنصاري , فاطيمة, 2019, قياس الكفاءة التشغيلية باستخدام النسب المالية لعينة من المؤسسات الماليه في الجزائر دراسة حاله بنك الخليج الجزائر , رساله ماجستير , كلية العلوم الاقتصادية و التجاريه و علوم التيسير , الجزائر .

ثالثا: المجلات العربية

1) سریح ، فائز هلیل , 2018 ، قیاس وتحلیل العلاقة بین المؤشرات المالیة والكفاءة المصرفیة في بعض المصارف العراقیة ، جامعة السودان للعلوم .

2) السقا ، محمد ابراهیم , 2009 ، تحلیل الكفاءة الفنیة وكفاءة الربحیة للبنوك التجاریة بدولة الكویت ومقارنة بنوك دول مجلس التعاون الخلیجي ، جامعة الملك عبد العزیز ، مجلد22.

رابعا: الكتب والرسائل الأجنبية:

1) Chemtai, F. (2016). The effects of electronic plastic cards on the firm’s competitive advantage: A case of selected commercial banks in Eldoret town, Kenya. Intern. J. Sci. Educ. Stud, 2(2)

2) Cvilikas, A., & Jurkonyte-Dumbliauskiene, E. (2016). Assessment of risk management economic efficiency applying economic logistic theory. Transformations in Business & Economics, 15(3/39)

3) Jaouadi, S., & Zorgui, I. (2014). Exploring effectiveness and efficiency of banks in Switzerland. International Journal of Academic Research in Business and Social Sciences, 4(4) DOI: https://doi.org/10.6007/IJARBSS/v4-i4/787

4) Sakar, B. (2006). A study on efficiency and productivity of Turkish banks in Istanbul stock exchange using Malmquist DEA. Journal of American Academy of Business, 8(2)

Sources and references:

First: Arabic Books:

1) Ibn Manzur, Lisan al-Arab, 1988, House of Revival of Arab Heritage, Beirut, Lebanon, Volume 23, 12th Edition.

Second: Arabic Messages

1) Amman, Ahmed, 2018, The effectiveness of operational efficiency in reducing liquidity risks in commercial banks, PhD thesis, University of Ghardaia, Algeria.

2) Messaoudi, Fatiha, Lensari, Fatima, 2019, Measuring operational efficiency using financial ratios for a sample of financial institutions in Algeria, a case study Gulf Bank Algeria, Master Thesis, Faculty of Economic, Commercial and Facilitation Sciences, Algeria.

Third: Arab Magazines

1) Serih, Faiz Hillel, 2018, Measuring and analyzing the relationship between financial indicators and banking efficiency in some Iraqi banks, Sudan University of Science .

2) Al-Sakka, Muhammad Ibrahim, 2009, Analysis of Technical Efficiency and Profitability Efficiency of Commercial Banks in Kuwait and Comparison of GCC Banks, King Abdul Aziz University, Vol. 22. DOI: https://doi.org/10.4197/Eco.22-2.4

Fourth: Foreign Books and Letters :

1) Chemtai, F. (2016). The effects of electronic plastic cards on the firm’s competitive advantage: A case of selected commercial banks in Eldoret town, Kenya. Intern. J. Sci. Educ. Stud, 2(2)

2) Cvilikas, A., & Jurkonyte-Dumbliauskiene, E. (2016). Assessment of risk management economic efficiency applying economic logistic theory. Transformations in Business & Economics, 15(3/39)

3) Jaouadi, S., & Zorgui, I. (2014). Exploring effectiveness and efficiency of banks in Switzerland. International Journal of Academic Research in Business and Social Sciences, 4(4) DOI: https://doi.org/10.6007/IJARBSS/v4-i4/787

4) Sakar, B. (2006). A study on efficiency and productivity of Turkish banks in Istanbul stock exchange using Malmquist DEA. Journal of American Academy of Business, 8(2)