العائد و المخاطرة و انعكاسهما على الأداء المالي : دراسة تحليلية لعينة من المصارف التجارية العراقية للمدة من 2006-2015

الملخص EN

The aim of this study was measure the indicators of return and risk and analysis it, , as well as the measurement of financial performance indicators and analyses for simple listed of commercial banks in the Iraq market of financial securities to know the role of return and risk in the financial performance.

In addition, this study aims to explain the relationship of correlation between study variables and the degree of impact of return, risk, in the financial performance.

The sample of this study was selected from Iraqi commercial banks which were listed in the Iraq market of financial securities.

There are ten Iraqi commercial banks that were studied for ten years from 2006-2015.

it used two indicators to measure yield X1 (the first Independent variable), and used two indicators to measure risk (the second Independent variable) (x2).

As well as, using measurement indicators of financial performance (dependent variable).

Also, the using many of Statistical methods to measure the relationship between study variables which are :Arithmetic average, Simple correlation coefficient (r), Test t, Simple regression coefficient(b), Test F and The coefficient of determination (R2).

However the most important findings of the study is a statistical correlation and a statistical impact relationship of significant differences for return and risk of financial performanc.