الأداء المالي للمصارف التجارية الليبية في ظل قانون منع المعاملات الربوية: (دراسة مقارنة بين مصرف الجمهورية ومصرف التجارية والتنمية خلال الفترة 2017-2009)‎

Abstract EN

he study aimed to identify the differences in financial performance between the Jumhouria Bank and the Bank of Commerce and Development, during the period before the application of the law (2009-2013), and the period following the application process (2014-2017), and researching the impact of the law of the prevention of Riba transactions on the performance indicators of the two banks.

In its methodology, the study relied on the financial ratios represented by the indicators that (capital adequacy, asset quality, management efficiency, profitability, liquidity), in order to identify the performance status of the two banks, and statistically the T-test of the two independent samples was used in order to clarify the differences between the two banks.

The results summarized that, the preference of the Bank of Commerce and Development over the Jumhouria Bank in the indicators (capital adequacy, asset quality, management efficiency), and also showed the absence of statistically significant differences between the two banks (before) applying the law in the profitability indicator, as well as in the framework of financial ratios (ratio Equity to total assets, the growth rate of the financial position), as for the indicators of asset quality and liquidity; Differences existed between the two banks.

in addition to differences in (the ratio of the basic capital to the average assets, the ratio of total revenues to total expenses), as for the period (after) the application of the law; It was noted that there are statistically significant differences between the two banks in the financial performance indicators (capital adequacy, asset quality, management efficiency, profitability), with the exception of the liquidity indicator; In which the differences did not exist between the Bank of the Jumhouria and the Bank of Commerce and Development in the period after the application of the law.