قياس العلاقة السببية للمرونة المالية و المخاطرة المصرفية : دراسة مقارنة تطبيقية لعينة من المصارف العراقية و الإماراتية

Abstract EN

The research seeks to know the importance of financial flexibility and its relationship to banking risk in banks and this is done through studying the causal relationship between variables of financial flexibility through its indicators (financial leverage, cash balance ratio, employment rate) as an independent variable and banking risk as a variable dependent on its indicators (risk) Credit, liquidity risk, capital risk, market risk).

he research problem was determined by the nature of the relationship between financial flexibility and banking risk, which is a problem in itself.

And the methods used in banks to study the risks and knowledge of the extent to which indicators of financial flexibility can be applied in banks were studied, and what is the level of relationship between indicators of the study variables and their nature? This relationship was tested between Iraqi banks and Emirati banks using the quarterly financial statements for the period (2011-2018) and the study was applied to a sample consisting of (32) views.

The research sought to test the hypothesis related to the cause relationship between its variables in order to reach the goals and objectives and diagnose the level and role Financial flexibility in the banks, the research sample, and specifying the mechanisms and practices that underpin the research variables.

In order to process the data, the Cranger Casualty test was used.