أثر جائحة 19-COVID على الاستقرار المالي لمصرف الخليج التجاري في ظل معيار المحاسبة الدولي 34 التقارير المالية المرحلية

الملخص EN

The outbreak of the (COVID-19) pandemic on the global scale and the rapid events that accompanied it were represented by the collapse of the global oil markets, a drop in the share prices of major international companies, as well as the suspension of most sectors and business institutions, which affects the financial stability of the al-Khaleej commercial bank.

the following question arises: what is the impact of the (COVID-19) pandemic on the financial stability of the bank? the research sample? because of the importance of this problem, the research relied on a main hypothesis that the outbreak of the (COVID-19) pandemic affects financial stability in light of the international accounting standard (IAS) 34, interim financial reports.

the research aims to present the impact of the (COVID-19) pandemic on performance in the banking sector and the by measuring the financial stability of the bank and the research sample.

in light of the theoretical and practical study of the research, the researcher reached a set of conclusions the results of measuring the financial stability of the bank and the research sample indicate a weakness in the effectiveness of assets in achieving profits, because the goal of most banks is to achieve safety rather than risk, and this indicates the failure of bank management in investment policies and thus exposure to the risk resulting from financial instability and based on the conclusions that were made attaining it, a set of recommendations were presented to bank management to increase working capital operating ratios for the purpose of improving their ability to achieve profits and not to maintain high liquidity and to employ excess liquidity in financing projects and loans, and it is necessary to balance between the two objectives of safety and risk.