المؤشرات المالية و أثرها في تحقيق القيمة السوقية للمصارف العراقية : دراسة تحليلية في مصرفي بغداد الاستثماري و آشور الدولي

الملخص EN

The research focused on the importance of financial indicators and their impact on achieving market value.

The objective of the research was to measure and understand the effect of the financial indicators adopted in the research (total assets, deposits, cash credit, equity) on the market value of the two banks.

And the impact of the financial indicators with the market value of the two banks investigated.

In order to test the degree of relationship and impact, two banks (Baghdad Investment Bank and Ashur International Bank) were selected and analysed by each bank by analysing their financial statements for the period 2009-2017 using the program for statistical (SPSS 23).

The results of the study are based on two main hypotheses: First, there is a significant correlation between the financial indicators (total assets, deposits, cash credit and shareholders' equity) with market value.

The second is that there is a significant effect on financial indicators (total assets, deposits, cash, the main findings of the study were not related to the market value of the approved financial indicators.

As a result of the analysis results of Ashur International Bank, it may be affected by other qualitative indicators such as transparency, money laundering, Terrorism).

And research found a set of recommendations, the most important of the need to rely on quantitative and qualitative indicators to enhance the market value of the banks.