أثر مؤشرات الإفصاح عن المخاطر الائتمانية على تحسين الأداء المالي للبنوك المدرجة في بورصة فلسطين

Abstract EN

The Impact of Credit Risk Disclosure Indicators on Improving the Financial Performance of the Listed Banks on the Palestine Stock Exchange Abstract The study aimed at identifying The Impact of Credit Risk Disclosure Indicators on Improving the Financial Performance of the Listed Banks on the Palestine Stock Exchange.

In order to achieve that aim, the financial statements of the listed banks were compiled from the financial year 2011-2017 through the listed financial statements of the banks on the Palestine Exchange website which are (7) banks.

The simple Multiple Linear Regression model was used to test the hypothesis of the study.

The results revealed a statistically significant positive effect on the ratio of (capital adequacy, liquidity, bank profitability) on the return on assets ratio (ROA).

Moreover, there is an adverse effect on the ratio of non-performing loans to the ROA.

Also, there is no impact on the rate of ROA (loan loss provision, Liquidity and leverage, bank size bank age).

The results also showed a statistically significant positive impact on the Bank's profitability on the Return on equity (ROE).

Furthermore, there is an adverse effect of the Bank's age on the ROE, and the absence of an impact on the ratio of (Non-performing loans, loan loss provisions, capital adequacy, Liquidity and leverage, Bank Size) on ROE.