بيان أثر الأزمات المالية على نسبة كفاية رأس المال و الدخل الخاضع للضريبة باستخدام اختبارات الضغط : دراسة تطبيقية في مصرف آشور الدولي التجاري المدرج في سوق العراق للأوراق المالية

Abstract EN

The research aims to assess the ability of the research sample bank to cope with financial crises and to show the impact of these crises on the capital adequacy ratio and taxable income.

Affects the capital adequacy ratio of the research sample bank (either the second hypothesis) imposing a small and very strong scenario that focuses on the amount and concentration of credit causes a financial crisis for the research sample bank affects the taxable income of the research sample bank) and a number of conclusions have been reached, the most important of which are (that The result of the credit risk tests led to a decrease in the capital adequacy ratio from 271% to 241% according to the first less severe scenario, while according to the second most severe scenario, the capital adequacy ratio decreased to 173% ) and based on the research findings, the researcher recommends a set of recommendations, the most important of which are (Focus on stress tests as a tool to determine the extent of banks' ability to face crises by measuring the effects of the test on both capital adequacy and profitability and evaluating the ability of banking capital to orption of potential large losses is a tool for achieving financial stability