تقييم الأداء المالي في المصارف التجارية باستخدام نموذج العائد على حقوق الملكية : دراسة مقارنة لمصرفي بغداد و الخليج التجاري للمدة 2014-2018

الملخص EN

The use of return and risk indicators is considered is one of the most important tools used In evaluation the financial performance of commercial banks.

Where the numbers in the financial statements do not reflect the credibility of the performance of the bank unless the numbers are analyzed and linked through the use of many ratios and financial indicators.

The importance of these indicators in assessing the financial performance of banks as they reflect the efficiency of the bank in the use and management of funds it owns.

as well as the methods that should be used to reduce the risks that may be exposed to it.

Represented in the Bank of Baghdad and Commercial Bank of the Gulf being the one of the first private banks in Iraq.

The duration of the study was (2014-2018) being the latest data available to the banks, as well as political and economic events during this period, which was exposed to the Iraqi economy and significantly affected the performance of banks in Iraq, has been compared between the performance of these banks through returns that The banks have to increase the efficiency of their performance in light of the intense competition among banks in the provision of diversified banking services, the research has concluded that Gulf Commercial Bank was the best in achieving profits through an investment owned financial assets, but he did not fully succeed in risk management that exposed the Bank of Baghdad has been the best in the management of these risks and reduce The use of return and risk indicators is considered is one of the most important tools used In evaluation the financial performance of commercial banks.

Where the numbers in the financial statements do not reflect the credibility of the performance of the bank unless the numbers are analyzed and linked through the use of many ratios and financial indicators.

The importance of these indicators in assessing the financial performance of banks as they reflect the efficiency of the bank in the use and management of funds it owns.

as well as the methods that should be used to reduce the risks that may be exposed to it.

Represented in the Bank of Baghdad and Commercial Bank of the Gulf being the one of the first private banks in Iraq.

The duration of the study was (2014-2018) being the latest data available to the banks, as well as political and economic events during this period, which was exposed to the Iraqi economy and significantly affected the performance of banks in Iraq, has been compared between the performance of these banks through returns that The banks have to increase the efficiency of their performance in light of the intense competition among banks in the provision of diversified banking services, the research has concluded that Gulf Commercial Bank was the best in achieving profits through an investment owned financial assets, but he did not fully succeed in risk management that exposed the Bank of Baghdad has been the best in the management of these risks and reduce them.