Measuring and analyzing the financial performance of commercial banks listed in the Iraq Stock Exchange

Analytical study of a sample of commercial banks in the Iraqi Stock Exchange for the period (2011-2020)

A Thesis Submitted to
the Council of the College of Administration and Economic
in Karbala University In partial Fulfillment of the Requirements for MA. degree in the Financial and Banking Sciences

BY

Noora Mohsen Dakhel Al-Hilali

Supervisor by
Assistant professor Doctor
Kamal kathem Jwad

Abstract:

      The study included measuring and analyzing the financial performance of Iraqi commercial banks, as the financial analysis is based on the study of the financial statements, and therefore the results of the financial analysis are subject to what they contain. For the bank, the problem of the study was the possibility of using the study sample banks to determine the strengths and try to strengthen them, as well as to identify the weaknesses and try to reduce them, by measuring and analyzing the financial performance in order to maintain the financial position.

          The study used two financial analysis tools, financial ratios, as well as trend analysis based on a base year. This study was conducted for a sample of (10) commercial banks listed on the Iraqi Stock Exchange, for the period (2011-2020), and the study relied on the annual data published in The financial statements, and the study reached a set of conclusions, the most important of which is that the financial ratios depend mainly on the financial statements, so their results also depend on the quality of these statements and are affected by the limitations of the data on which they are based. Moreover, these ratios are affected by the problem of inflation and changes in the value of money. The study presented a set of recommendations, the most important of which is that the management of commercial banks should pay attention to the use of financial analysis tools, as through them it is possible to know the financial position of the banks for the purpose of evaluating performance.

Measuring and analyzing the financial performance of commercial banks listed in the Iraq Stock Exchange

Analytical study of a sample of commercial banks in the Iraqi Stock Exchange for the period (2011-2020)

A Thesis Submitted to
the Council of the College of Administration and Economic
in Karbala University In partial Fulfillment of the Requirements for MA. degree in the Financial and Banking Sciences

BY

Noora Mohsen Dakhel Al-Hilali

Supervisor by
Assistant professor Doctor
Kamal kathem Jwad

Abstract:

      The study included measuring and analyzing the financial performance of Iraqi commercial banks, as the financial analysis is based on the study of the financial statements, and therefore the results of the financial analysis are subject to what they contain. For the bank, the problem of the study was the possibility of using the study sample banks to determine the strengths and try to strengthen them, as well as to identify the weaknesses and try to reduce them, by measuring and analyzing the financial performance in order to maintain the financial position.

          The study used two financial analysis tools, financial ratios, as well as trend analysis based on a base year. This study was conducted for a sample of (10) commercial banks listed on the Iraqi Stock Exchange, for the period (2011-2020), and the study relied on the annual data published in The financial statements, and the study reached a set of conclusions, the most important of which is that the financial ratios depend mainly on the financial statements, so their results also depend on the quality of these statements and are affected by the limitations of the data on which they are based. Moreover, these ratios are affected by the problem of inflation and changes in the value of money. The study presented a set of recommendations, the most important of which is that the management of commercial banks should pay attention to the use of financial analysis tools, as through them it is possible to know the financial position of the banks for the purpose of evaluating performance.