علاقة صافي التدفقات التشغيلية في تغطية الودائع (نسبة التغطية)‎ و اثرها على الكفاءة التشغيلية للمصارف باستخدام نموذج تحليل مغلف البيانات Dea لعينة من المصارف العراقية التجارية الخاصة

الملخص EN

The research aims to identify the extent to which banks are able to cover their short-term obligations, especially the total customer deposits through net cash flows from operating activities and is it related to raising the operational efficiency of the banks, the research sample, where the coverage ratio was measured by relying on the financial ratio (net flows).

cash from operational activities / total deposits) and then applying the (DEA) model to measure operational efficiency in its three axes, and then finding the correlation between the independent variable and the dependent variable by means of the correlation coefficient Spearman to prove or negate the research hypotheses, a sample of three banks was selected: (Bank of Baghdad, Khaleeji Commercial Bank, Al-Mansour Investment Bank) based on a time series extending (2018 - 2020), the researchers reached the most important conclusions (the research sample banks achieved a good level of operational efficiency according to the results of the data envelope analysis model DEA), and the researchers recommended with recommendations, the most important of which is (it is preferable for banks to enter into other investments and not to rely only on lending, to increase operating income).