دور استخدام نسب التحليل المالي في تقييم الأداء المالي لقطاع البنوك و الخدمات المالية المدرجة في بورصة فلسطين

Abstract EN

The research aims to establish the role of using the financial analysis ratios in evaluating the financial performance of the banking sector and financial services listed on the Palestine Stock Exchange.

To answer the questions and test the hypotheses of the study, the researcher relied on the analytical descriptive approach.

The results of the study showed that the change in the dependent variable (the rate of return on assets) for the banking sector and the financial services listed on the Palestine Stock Exchange and by 40.1% due to the independent variables (the ratio of trading, working capital) and the other variables was caused by other factors not included in the model, The study also recommended encouraging the banking sector and financial services listed on the Palestine Stock Exchange to increase attention to financial analysis, which has a direct impact on the evaluation of financial performance and the diagnosis of the strengths and weaknesses contained in the financial statements and reports.