العوامل الداخلية المؤثرة على ربحية المصارف التجارية في العراق

الملخص EN

This paper aimed to Highlight on factors internal that effects on the commercial banks profitability in iraq.

To achieve the objectives of the study the data has been collected from those commercial banks From their websites Which included (Bank of Baghdad, National Bank of Iraq and Ashur International Bank) For a period of 2007- 2016.There was studied of the behavior of the dependent variable (profitability) of commercial banks measured as the return on assets (ROA) and return on equity (ROE) ,and the independent variables represented in the size of the bank as measured by the total assets, the debt ratio (financial leverage), advertisement expenses, liquidity risk, the number of branches of the bank, the number of employees of the bank and the percentage of cash surplus, The study showed the following results: 1-Lack of relationship between return on assets (ROA) and between the debt ratio, liquidity risk, advertisement expenses, and also, There is an inverse Relationship between return on assets (ROA) and between the total assets, number of bank branches, number of employees and cash surplus.

2-Lack of relationship between return on equity (ROE) and between the total assets, advertisement expenses, number of bank branches, number of employees and cash surplus.

and also, There is an inverse Relationship between return on equity (ROE) and between the liquidity risk, There is a direct relationship between return on equity (ROE) and debt ratio.

Finally, the study recommended Develop appropriate policies For the purpose of asset employment , and also Energizing the work of the majority of branches of banks and diversifying their investments to increase profit.

and reconsideration on Policy on advertisement expenses.