أثر اعتماد المصارف الفلسطينية على التحليل المالي كأداة لترشيد قراراتها الائتمانية

الملخص EN

The study aimed at identifying the extent to which Palestinian commercial banks rely on financial analysis as a tool to rationalize the credit decision.

It also aims at identifying the most important financial ratios used by commercial banks operating in Palestine, and clarifying the role played by the available information using financial analysis tools in decision making The study concluded that there were statistically significant differences at the level of (mean) between the average of the sample estimates of the study for financial analysis and the rationalization of the credit decisions.

Man is a banker depending on gender, qualifications, years of experience and job title.

The study recommends the necessity of working in the bank on the qualification of those responsible for financial analysis through training on an ongoing basis.

The need to collect the necessary information about customers and their activity and business constantly.

The necessity of using the bank financial analysis of the data of the client alone and work on a unified policy followed for financial analysis.