تأثير تقلبات سعر الصرف على جودة الموجودات المصرفية في ظل جائحة كورونا: دراسة تحليلية على عينة من المصارف التجارية العراقية للفترة (2011-2021)‎

Abstract EN

The study aims to find out the effect of the exchange rate on the quality index of banking assets with the introduction of the impact of the pandemic as an intermediate variable, in order to expose all sectors and their activities to major problems as a result of the exchange rate change at the end of 2020 and the exposure of the world and Iraq in particular to the Corona pandemic at the beginning of 2020, Forcing and other countries to stop life as a global precaution.

The independent variable represented by the exchange rate (market rate) and the Corona pandemic (as a modified intermediate variable) and the approved variable represented by the quality of banking assets with its indicator (the loan loss provision ratio), Certain software such as EViews 12 and Excel were used for the period of time (2011-2021) and for four banks of companies listed on the Iraq Stock Exchange.

After a series of calculations at the level of financial, statistical and standard analysis, the researcher concluded that the pandemic contributed significantly through the dependent variable to strengthening the results of the impact of exchange rate fluctuations on the quality indicator of banking assets.

Accordingly, the researcher made the recommendation, It requires taking the issue of changing the market exchange rate into consideration in drawing up the policies of financing and investment banks in order not to expose these banks to exchange rate risks and the risks associated with them as a result, and to ensure that they maintain their competitive and market position in them, in addition to that interest in studying the problems of the times and epidemics that appear from time to time And matters related to the environment, as they are problems that may be a result of human intervention in them, and their repercussions are great on all activities, including banking.