مخصص خسائر القروض و تأثيره في مؤشر هامش صافي الدخل (Mi)‎ : دراسة تحليلية مقارنة بين المصارف العراقية و الأردنية للمدة 2005-2019

الملخص EN

This study aimed to identify the loan loss provision and its impact on the Net Income Margin Index (MI) in Iraqi and Jordanian banks for the period from 2005-2019.

For this purpose, a sample was selected consisting of (4) Iraqi banks (Baghdad, Al-Ahly of Iraq, Sumer Commercial, Business Bay) and also (4) Jordanian banks, namely (Jordan, Jordan Kuwait, Jordanian Money, Arab Banking Corporation), and then the financial statements were analyzed For banks during (15) years for the period from 2005-2019, and then using the statistical program spssv23 to test the hypotheses according to the simple linear regression model, which was suitable for this study, with the purpose of identifying the loan loss allowance and its impact on the net income margin indicator (MI)).

The study showed that the increase in the quality of bank loans contributes to the increase in the net income margin index for both Iraqi and Jordanian banks, as evidenced by the morality test and the impact relationship.

In the last three years 2017-2019, what requires the management of Iraqi banks to analyze and research to find out the reasons for the decline.

The study recommended a number of recommendations, including: to benefit from the efficiency of the National Bank of Iraq in its ability to maximize profits and to generalize its used methods in order to develop banks' managements in utilizing their capabilities in the correct manner, including Contributes to enhancing its profitability indicators.

The media focus on the high profitability indicators of Iraqi banks compared to Jordanian ones, and employing this to attract depositors and investors in a way that supports the growth and development of Iraqi banks, as well as enhancing their role in supporting economic development.