تحديد اتجاه العلاقة بين المرونة المالية و الربحية المصرفية : دراسة على عينة من المصارف التجارية العراقية الخاصة للمدة (2015-2020)‎

Abstract EN

The aim of the research is to measure the causal relationship between financial flexibility with its indicators (equity multiplier, cash balance ratio, legal reserve ratio) as an explanatory variable, and banking profitability with its indicators (rate of return on equity, rate of return on assets, rate of return on deposits, rate of return on funds Available for employment) as a dependent variable, and knowing the direction of this relationship using the Granger causality test and using the statistical program (Eviews V10).

The study community is represented by the Iraqi private banks, as a sample of (9) private banks listed in the Iraqi Stock Exchange were selected for their contribution to achieving economic development.

The study concluded that there is a reciprocal causal relationship between financial flexibility and banking profitability.

The study also found a significant effect of financial flexibility on banking profitability.

The study presented a number of proposals, the most important of which is that the Iraqi private banks, the study sample, should work according to a high level of financial flexibility due to the multiple advantages of that flexibility, including increasing the ability to compete and raising the level of performance in its various aspects, which is reflected positively on achieving its main objective.