نموذج محاسبي مقترح لقياس أثر جودة الأصول على الربحية : دراسة تطبيقية

Abstract EN

Objective: This research aims to study, analyze, test and suggest an accounting model to measure the impact of asset quality on the profitability of commercial banks working in Egypt.

Design/ Methodology: The researcher uses quarterly data for 25 commercial banks working in Egypt during nine years from 2011to 2019, and these data are analyzed and statistical tests are performed using the Multiple Linear Regression.

Results: The researcher found a significant impact of asset quality on profitability indicators (Return on Average Assets, Return on Average Equity and Net Interest Margin) of commercial banks working in Egypt.

Recommendations: The researcher recommends that it is necessary for the International Accounting Standards Board (IASB) to provide an accounting guidance for asset quality measurement; and the need for commercial banks working in Egypt to apply (IFRS 9) with regard to estimating loan provisions and calculating them on the basis of expected credit losses.