Role of Financial Analyses by Liquidity Indicators in Diagnosing Banking Performance

Role of Financial Analyses by Liquidity Indicators in Diagnosing Banking Performance

Assist.prof.Dr. Saad Majeed Al-Janabi 1* and Ali Mashkor Roish 2

1,2 University of Al-Muthanna: College of Administration and Economics

ABSTRACT

The study aimed at the role of financial analysis by liquidity indicators to diagnose the performance of a sample of private Iraqi commercial banks and to identify the banks with good performance from the banks with bad performance in order to identify the financial position of the banks at an early date, which allows the bank’s management and supervisory authorities to intervene to take the necessary corrective measures at the time Appropriate so that the bank does not reach the stage of danger. The study relied on a sample of banks consisting of (10) banks belonging to a community consisting of 44 banks listed in the Iraqi Stock Exchange for the period from 2010 to 2019 in order to know the extent of their contribution to assessing the performance of the banks under study, using a number of financial methods (liquidity indicators). and statistics (Excel program) in order to analyze the study’s variables and test its hypotheses, and the study reached a number of conclusions, the most important of which (liquidity indicators are one of the most important financial analysis tools to know the performance of banks and their efficiency, for ease of use and giving accurate realistic results on banking performance) and accordingly the study came out with a number Among the most prominent recommendations (the researcher recommends the introduction of other financial indicators that the study did not address, to identify their impact on banking performance and a larger sample than the sample of this study).

DOI: 10.52113/6/2022-12-2/143-155

Volume (12), Issue (3), 2022, Pages: 143-155

Categories: Uncategorized