العمارة المالية وأثرها في الاداء المصرفي دراسة حالة لمصرف بغداد للمدة (2011-2021)

رضا  ابو حمد; بنين  محمد

doi:10.36322/jksc.176(E).19857

Authors

Prof. Dr. Redha Sahib Abu Hamad University of Kufa/College of Administration and Economics
Researcher Banin Hussein Muhammad University of Kufa/College of Administration and Economics

DOI:

https://doi.org/10.36322/jksc.176(E).19857

Keywords:

financial architecture, banking performance, ownership structure, capital structure, bank governance

Abstract

The study aims to determine the nature of the influence between the financial architecture as an independent variable represented by: the ownership structure, which was measured by a set of indicators represented by (administrative, family, institutional, and foreign ownership) and the capital structure, which was measured by a set of indicators represented by (the ratio of total debt to Total assets, the ratio of ownership rights to total assets, and the ratio of ownership rights to total deposits) and the governance of banks that were measured through (the number of members of the Board of Directors and its meetings), and banking performance as a dependent variable as it was measured through three indicators: liquidity, profitability, and capital

The problem lies in knowing the extent of the impact of financial architecture on banking performance? In order to answer this question, the study selected a sample of Iraqi commercial The study tested the Bank of Baghdad sample for the duration (2011-2021), and the financial statements issued by the study sample banks were relied upon through the annual bulletins, and then the hypotheses related to the impact analysis between the variables of the study were tested. To reach the required goals, using the spss statistical program, v23

As for the practical results, the research concluded that the financial architecture is a system that depends on dimensions, the most important of which are the ownership structure, the capital structure, and governance, which aims to discover modern financing methods through innovative financial tools that keep pace with recent changes in financial performance. The most prominent results of the statistical analysis were Rejecting the main null hypothesis, which states that (there is no significant effect of financial architecture on banking performance) and accepting the alternative hypothesis.

The current study recommends the need to follow up the financial architecture in Iraqi banks through its dimensions, because of its great importance on banking performance and contributes to increasing confidence and credibility in financial reports and improving its reputation in the stock market and thus affecting the achievement of the planned goals in banks.

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