إدارة المخاطر الائتمانية و أثرها على القيمة الاقتصادية المضافة : بحث تطبيقي على مصرف الخليج التجاري

الملخص EN

As a result of the tremendous technological developments that have taken place in our world today as we live in the third millennium and the rapid developments that are taking place in all aspects of economic life, banks should examine the risks surrounding them, especially the credit risks and the economic value added.

The aim of this research is to describe and diagnose the extent of the existence of "credit risk and its impact on economic value added" in the sample bank research, Identify the extent to which the bank is exposed to the credit risk study, identify the extent to which the bank has achieved positive or negative economic value.

The main research tool was the financial analysis of credit risk indicators through two indicators: (Total Loan to Total Assets Index (x1), Ratio of Provision for Doubtful Debts And the calculation of the economic value added (y) of the bank for the sample of the research and for the period mentioned.

SPSS v24 was used for the purpose of testing the hypotheses related to correlation and effect.

The research reached some conclusions.

And a significant effect between the credit risk index (x1) and the economy value (Y), while the relationship was insignificant with the indicator (x2).

The research included several recommendations, the most important of which is: the interest of the bank in the research sample to research, follow up and monitor the credit risk because of its negative effects on the banking performance, and thus the bank stumbles and may reach the bankruptcy of the bank and the need to use the economic value added in the assessment Banking performance and to be disclosed by commercial banks in their financial statements, which have a positive impact in the acquisition of new investors.