تقييم السيولة في المصارف التجارية و تأثيرها على الربحية : دراسة مقارنة بين مصرفي Bank of America و JP Morgan Chase and Co الأمريكيين

Abstract EN

The subject of liquidity and profitability of the topics for which she received and still considerable attention by researchers and writers to find the nature of the relationship and how to achieve a balance between them special and they promise to the primary goal of each bank as well as the safety goal to form a triangle of three poles and that no bank can be indispensable or any pole from it.

The main idea of research evaluates liquidity in US banks JP Morgan Chase & Co, Bank of America and the statement of the effect of liquidity three Indicators that were used in bank profitability, especially after been chosen two banks have a long history in the banking business and has the experience and practice give importance in the study of liquidity and evaluated in accordance with the indicators contribute to the knowledge of the most important key points that underlying both banks and know the degree of impact profitability after it was adopted indicators of profitability tried by researchers find likened the relationship and influence according to the methods of statistical used to achieve the goals of the research hypothesis, especially after it was formulating a hypothesis to prove it.

Were analyzed these indicators and then tested by a test F, P-Value statement impact through the coefficient of determination R2 using Analysis Of Variance ANOVA and concluded the researchers that there is a significant effect of the indicators of bank liquidity on profitability and based on which was rejected the null hypothesis and accept the alternative hypothesis.

The most important thing recommended by the researchers on the need to set up other studies at the international level and using indicators advanced financial concepts such as contracts derivatives and the use of corporate governance and social responsibility concepts and others in order to illustrate the vision of the Iraqi banks on the approach taken in the preparation of balance and services that submit them, in order to keep abreast of developments in these banks to promote the reality banking which, similar to their one hand, and achieve comprehensive development in all areas of the country on the other hand to achieve the overall benefit.