Adopting indicators for financial analysis to evaluate banking architecture An analytical study of a sample of commercial banks listed on the Iraqi Stock Exchange

Abstract

The research aims to adopt financial analysis indicators to evaluate the banking architecture for a sample of commercial banks listed on the Iraq Stock Exchange. This goal was achieved by studying financial analysis indicators in all its aspects, and identifying how these indicators are adopted to evaluate the banking architecture, by relying on the annual financial statements of a sample of There are (3) Iraqi banks listed on the Iraq Stock Exchange for the fiscal year 2021. The problem of the study lies in not knowing the extent to which financial analysis indicators and their ratios can be used by beneficiaries of financial information in economic units, the most important of whom are financial managers, investors and creditors, in evaluating the banking architecture. The fact that some of them rely on arbitrary personal judgment in estimating the planned numbers and predicting them in the future, which leads to the matter being negatively reflected by not using financial analysis tools and giving them importance in improving and developing banking performance. Banking architecture is among those proposed alternatives to achieve these changes, as it has been proven. The extent of its effectiveness in keeping pace with development that achieves excellence and accommodates everything that is new, and the major role it plays in the field of banking, specifically its impact in evaluating banking architecture.

  One of the most important findings that the researcher reached is that most commercial banks suffer from weak financial performance and inefficiency in optimal exploitation of their economic resources from current assets due to their lack of interest in financial analysis ratios and indicators in performing their tasks. As for the most important recommendations recommended by the researcher, they are that banks should Study sample: Increased interest in studying and analyzing financial indicators as they are considered scientific methods that give a clear, scientific, objective and highly accurate vision for measuring the results of banking activity, business results, and increasing the achieved returns that contribute to achieving the banking architecture.