دور الخيار الستراتيجي للاندماج المصرفي على أداء السهم : دراسة حالة افتراضية لاندماج عينة من المصارف التجارية العراقية الخاصة

الملخص EN

The research aims to demonstrate the importance and impact of the banking merger strategy on the performance of the shares of the banks involved in the merger deal by adopting a hypothetical case of the merger of three Iraqi banks among themselves, namely, Gulf Commercial Bank, Bank of Baghdad and National Bank of Iraq.

The researcher adopted 2017 as a period for analyzing the data of the above banks.

The research has reached a set of conclusions, the most important of which is that the merger results, based on the approved hypothetical situation, revealed that the merger by ownership or monetary merger does not constitute a financial feasibility, but on the contrary it is in the merger through shares that show financial feasibility and this case applies to The whole study sample, in addition to that one of the most important aspects of evaluating the merger process is analyzing its immediate effect on the EPS of the remaining bank, and the reason for this is that the effect on earnings per share can be precisely determined while it is difficult to predict the effect on the share price in the market due to the many factors that affect Therefore, corporate managers and shareholders place special importance on the immediate effect of the merger on earnings per share.

The research recommended the necessity that the merger deal not be done through ownership, or monetary merger, because it may not constitute a financial feasibility, and this case applies to the whole study sample, on the contrary, in the merger through shares that show financial feasibility, in addition to the evaluation of the merger process.

By analyzing its immediate effect on earnings per share EPS for the remaining company, the reason for that is that the effect on earnings per share can be determined accurately, while it is difficult to predict the effect on the share price in the market due to the many factors that affect it.