المرونة المالية و تأثيرها في الحد من هشاشة النظام المصرفي : دراسة تحليلية لعينة من المصارف العراقية الخاصة

Abstract EN

The present study aims at identifying the extent to which commercial banks have exercised financial flexibility to influence the vulnerability of the banking system, as well as the impact of financial flexibility (Cach Holding , Debt capacity, Net cash flow) as an explanatory variable and the fragility of the banking system as a dependent variable.

In order to achieve the objectives of the study and answer its questions, the study was tested in the Iraqi banking sector, specifically private commercial banks.

The study was applied to a sample of (4) private commercial banks, using the financial statements published on the Iraqi Stock Exchange website.

It sought to test a main hypothesis, from which three sub-hypotheses were used to test the relations of influence between the variables of the study, in order to answer the questions related to the problem of the study and to reach the goals set.

For processing the data, many financial equations and statistical methods were used and the results were extracted using the AMOS software.

The study reached a number of conclusions, including that the ability of banks to face external shocks and achieve acceptable levels of return for most banks, both at the asset level or the right of ownership was the result of reliance on a flexible financial policy made better than other banks, and these results were consistent with most hypotheses The study also presented a set of recommendations, the most important of which is the promotion of flexible fiscal policy and the need to work to raise their levels for banks that did not meet the required rates, along with other recommendations.