أثر المخاطر الائتمانية على التدفقات النقدية في المصارف : دراسة تطبيقية

Abstract EN

The study aimed to determine the impact of credit risks on cash flows in banks listed on the Palestine Exchange represented by indicators (quality of profits, quality of liquidity, evaluation of financing policy), and credit risks (the ratio of the fair value of collateral to total exposure credit, the ratio of bad loans to total direct credit facilities), and was used the descriptive analytical approach.

Through the annual financial statements of banks listed on the Palestine Exchange for the period (2012-2019), and they are (6) Banks.

The results showed that there is an effect of credit risk on profit quality indicators by indicators, and on liquidity quality indicators by indicators, no impact of credit risk on indicators of evaluation of Financing.

The study recommends that the Competent authorities should measure the credit efficiency of the banks, and publish the results to identify the credit efficiency of these banks.

With the banks setting effective policies, plans and programs in managing and regulating the process of granting credit so as not to be exposed to the risks of customers' inability to pay, and paying attention to the financial analysis of the cash flow statement and taking its indicators into consideration when setting the bank's credit policies.