الاتجاهات المعاصرة للتحليل المالي و دورها في الحد من المخاطر المالية : دراسة ميدانية على عينة من البنوك التجارية المدرجة بسوق الخرطوم للأوراق المالية

Abstract EN

The study deals with contemporary trends in financial analysis and their role in reducing financial risks.

Where the problem of the study was that financial analysis is an important step for financial institutions, and the role of analysis is not limited to the aspect of evaluating financial performance only, but also goes beyond that to aspects in reducing financial risks.

The study aimed to measure the relationship between financial analysis and systemic risks, and to identify the relationship between financial analysis and unsystematic risks.

The study tested the following hypotheses: There is a statistically significant relationship between financial analysis and systemic risks, and there is a statistically significant relationship between financial analysis and unsystematic risks.

The study found: The use of working capital ratios to total tangible assets helped reduce financial risks in commercial banks.

The use of the ratio of net sales to total tangible assets helped reduce the financial risks of commercial banks.

The use of cash flow ratios to total assets worked.

In reducing the financial risks of commercial banks.

The study recommended the following: The need for contemporary trends of financial analysis to ensure the ability of banks to pay installments on their specified dates, to work on using the ratio of net sales to total tangible assets to reduce financial risks in commercial banks, the need for contemporary trends to find a way to reduce An increase in debt over assets to reduce the financial risk of commercial banks.