The effect of relevance of value in evaluating banking performance under the CAMELS indicators
Presented to
The Council of the College of Administration and
Economics – Karbala University It is part of the Requirements for the Degree of Master of science in Accounting
By
Nawras Hamad Lafta Al-Jaafari
Supervised by
Professor DoctorDr. MohammedMahmood Jassim Al-Taie
The aim of the research is to propose a model for evaluating the relationship that shows the effect of the relevance of the value of the accounting information with its three variables (stock prices, stock returns, and market participation) as an independent variable in the CAMELS banking evaluation system with its indicators of (Capital adequacy, quality of assets, quality of management, banking returns, liquidity, sensitivity market risks) as a dependent variable to show the performance and safety of the Bank of Baghdad in order to optimize the use of resources and tighten banking supervision.
As for the research community and sample, and for the purpose of achieving the goal, the Bank of Baghdad, which is listed on the Iraq Stock Exchange, was chosen as a research community, represented by a sample for the fiscal years (2010-2019)
The method and the tool, and in order to enrich the theoretical side, adopted the inductive method by relying on many Arab As well as previous studies and other documents related to the subject of the research and its literature, as well as the use of the international information network (INTERNET), while in the practical aspect, I relied on the financial reports of the Bank of Baghdad, the research sample published in the Iraq Stock Exchange as well as the Iraqi Securities Commission and foreign sources such as books, periodicals, articles and published accounting research
The financial accounting method was used to extract the value indicators for the research variables based on the equations and ratios that were considered in the theoretical research, while the standard method was used through the EVIEWS 12 program.
The most prominent results were the possibility of applying the proposed model in Iraqi banks, which includes a value-appropriate relationship to the CAMELS banking evaluation system in order to identify banking performance for administrative and control purposes
Therefore, the most important recommendations made by the research are the necessity of adopting the proposed model in banks, in particular the Bank of Baghdad (research sample) in order to monitor its performance and achieve its objectives.
It can be said that the scientific addition in the research is the proposed model applied, which achieved the desired goals.
