مدى استخدام المؤشرات المحاسبية في تحليل البيانات المالية بالتطبيق على القطاع المصرفي

الملخص EN

The research problem is represented in the absence of the accounting indicators that are used in measuring the ratios in the financial statements, this research paper shed light on the reality of banks in using accounting indicators in the analysis of financial statements, the researcher used the deductive approach in choosing the research problem and setting the scientific hypotheses, historical approach and also the statistics analysis that was dependable in the field study.

The sample population of the study represented in accountants, financial reviewers and academics.

The most important finding of the study is that the different methods and techniques used by the financial analyst contribute in evaluating the various aspects of the facility activity, and the strengths and weaknesses in its financial processes that enable the necessary comparisons for evaluation.

The researcher recommended more importance should be given to banking financial statements the thing that will lead to accurate outputs that contribute in producing real financial ratios.