القدرة الائتمانية وتأثيرها في ربحية المصارف التجارية

دراسة على عينة من المصارف التجارية في سوق العراق للأوراق المالية للمدة (2005-2018)

المؤلفون

  • علي احمد فارس الكعبي
  • زهراء خيون عاشور الجبوري

الكلمات المفتاحية:

القدرة الائتمانية، الربحية

الملخص

يهدف البحث الى قياس تأثير القدرة الائتمانية بمؤشراتها (اجمالي القروض الى اجمالي الودائع، اجمالي القروض الى اجمالي الموجودات، نسبة كفاية راس المال، نسبة مخصص خسائر القروض) في مؤشرات الربحية. وقد اعتمدت في دراستها على مجموعة من التقارير والكشوفات المالية المنشورة لمجموعة من المصارف المدرجة في سوق العراق للأوراق المالية التي جرى اختيارها اعتماداً على مدى توفير البيانات لمدة الدراسة 2005-2018. واستخدمت الدراسة مجموعة من الوسائل المالية والاحصائية لتحقيق أهدافها وقد استخدمت الدراسة الانحدار الخطي البسيط بين متغيرات البحث وذلك عن طريق استخدام تطبيق البرنامج الاحصائي الجاهز SPSSv.25 وبرنامج الاكسل.

وتوصلت الدراسة الى مجموعة من الاستنتاجات من أهمها أظهرت النتائج الإحصائية معنوية العلاقة بين نسبة القروض إلى الودائع ومؤشرات الربحية بمعنى أن ارتفاع هذه النسبة يزيد من ربحية المصارف وهذا يقود إلى الاعتقاد بأن السبب الرئيس لزيادة الربحية هو انخفاض كلف الفائدة المدفوعة على الودائع أو أن الإيراد من فائدة القروض يغطي تكاليف الفائدة على الودائع. ثم اختتمت الدراسة بمجموعة من التوصيات أهمها ضرورة الاعتماد على سياسات ائتمانية واضحة تستلهم السياسة النقدية العامة للبنك المركزي عن طريق مراجعة ومتابعة توجيهات البنك المركزي الخاصة بتحديد أسعار الفائدة والاحتياطيات ووضع خطط مستقبلية تعتمد في اساسياتها على تنمية القطاع المصرفي والاقتصاد بشكل عام.

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التنزيلات

منشور

2024-07-01

كيفية الاقتباس

علي احمد فارس الكعبي, & زهراء خيون عاشور الجبوري. (2024). القدرة الائتمانية وتأثيرها في ربحية المصارف التجارية: دراسة على عينة من المصارف التجارية في سوق العراق للأوراق المالية للمدة (2005-2018). المجلة العراقية للعلوم الادارية, 17(69), 143–163. استرجع في من https://mail.journals.uokerbala.edu.iq:8443/index.php/ijas/article/view/2006