دراسة نمو العوائد في ظل المخاطر البنكية : دراسة حالة على بنك اليمن الدولي

Abstract EN

Is evaluating the performance of banks, a high level of importance in light of developments in the banking sector, because the financial statements are no longer able to give a clear picture of how the Bank's success in achieving the highest returns, banking, therefore, considered the financial analysis of the most important methods of performance evaluation because it provides the financial indicators that serve the process of planning and evaluation and oversight, and lay the foundations for sound thinking in the formulation of future plans in light of banking risks, as these risks can lead to increase in bank failures and financial crises.

And evaluate the performance of the Bank and the study and analysis of banking returns in light of the risks the bank aims to examine the port activity, and identifies the strengths and weaknesses of the banking system of accounting, so that shows how the efficiency of management in the recruitment of financial resources available to them optimally.

The study came to several conclusions and proposals for the most important to rely on standards to measure and evaluate performance allows to manage the Bank the possibility of identifying deviations causes and how to address them and policy-making appropriate to the high and improving level of performance, the data is contained in the financial statements give good results for the performance of the bank but not enough to show the true performance of the bank where the needs the matter to the standards for measuring bank returns.

Strengthen the oversight role of the banking risks in order to adequate protection to the bank money, especially in light of the global financial crisis, which led to the bankruptcy of many global banks.