تحليل العلاقة السببية بين فجوة التمويل و الاداء المالي للمصارف التجارية : دراسة تحليلية في عينة من المصارف التجارية المدرجة في سوق العراق للأوراق المالية

الملخص EN

The study aims to shed light on commercial banks that suffer from the economic pressures experienced by the Iraqi economy in the field of money investment and loan portfolio management, which is reflected in the funding gap and financial performance of the banking sector.

And how to deal with this type of variables in order to improve the performance of the bank.

In its theoretical aspect, the study was based on Arab and foreign sources related to the subject of the study, and in its practical aspect, it relied on the data in the financial reports published for the Iraq Stock Exchange for banks, the study sample for the period (2005-2019).

The study used a set of indicators represented by the financing gap indicator (the financing gap ratio) and the financial performance indicators (the rate of return on equity, the rate of return on assets, the rate of return on deposits).

After analyzing the data using Excel and Eviews v.9, the study reached a set of conclusions The most important of them was: there is no significant causal relationship between the financing gap and the financing gap ratio and the financial performance indicators represented by (return on equity, return on assets and return on deposits).

The study recommended a set of recommendations, the most important of which were: The bank's management should seek to achieve a balance between adopting a conservative investment policy and avoiding liquidity risks and keeping money and between adopting a risky policy and investing money to achieve profits, which is the main objective of banks and exposing them to liquidity risks