اعتماد نموذج الصحة المالية لتحسين الواقع المصرفي: دراسة تحليلية لعينة من المصارف العراقية الخاصة
Authors:
- Ali Hameed Hindi
- ORCID:
-
Sarah Salam Sarhan
ORCID:
financial health, banking performance, expected bankruptcy, banking reality.
Abstract:
The health reality of financial and banking institutions is achieved only through optimal financial management, and correct application of financial decisions. This study came to contribute to improving the Iraqi banking reality by adopting the financial health model to assess the reality of working in Iraqi private banks.
Financial health is one of the modern and important topics in the field of banking, which is used to assess the financial condition of any financial institution as a tool that shows the institution’s ability to use its financial resources efficiently, as well as its ability to generate profits with minimal risks. In the current study, some financial indicators were used, which include: net current assets, employment of undistributed profits, real production capacity, and the expected bankruptcy value, as basic indicators of the financial health model after incorporating them into the established model. The study was applied to a sample of ten banks on the Iraq Stock Exchange.
The most important results that have been achieved are the lack of financial health of some banks, which may be the beginning of a financial health decline in the near future, while some banks have achieved financial health that qualifies them to continue their work in the future. The recommendations are to use the model that has been adopted to calculate and evaluate the financial health of all financial institutions in general, and banks in particular because it provides a basic rule to avoid financial crises.
References:
أولا: المصادر العربية
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