تقييم المصارف التجارية العراقية باستخدام مؤشرات التحليل المالي : دراسة حالة لمجموعة من المصارف العراقية الأهلية

الملخص EN

The research aims to study the financial factors affecting on the profitability of banks by using the financial analysis of the published financial accounts and identify these factors, as the research focused on some of the financial indicators, which were represented by (liquidity, financial market, profitability and leverage) and extract financial ratios and study their implications Thus determine the most important financial factors affecting on the profitability of banks, which must be foused by the banks to management on to reach to the appropriate profit levels in addition to their importance to achieve efficiency and effectiveness in banking and work quality improvement.

The main conclusion of the research is that the most important factors affecting on profitability levels are (liquidity, equity, liabilities and investments).

The research recommends that banks' management should deal in a balanced manner between financial risks and the returns have to be achieved.