تأثير فجوة مدة الموجودات و المطلوبات في القيمة السوقية للمصارف

Abstract EN

The main objective of the study is to determine the effect of the duration gap on the assets and liabilities of the Bank's market value.

In order to achieve this objective, the time gap model was chosen to measure the maturity of each of the two parties to the balance sheet (assets and liabilities) Two of banks listed in the Iraqi market for securities has been chosin, and the duration of the study (2005- 2017).

The researcher used a set of statistical and financial analysis and tests using the statistical program spss & Excel.

The study reached a set of conclusions and the most important The duration gap does not affect the market value of these two banks.

The study recommended that the Bank adopt modern methods of investment and financing, as well as the need for banks to study each of the two parties to the balance sheet to determine the extent to which each of the assets and liabilities of the bank affects its market value.