عنوان المقالة:تقييم اداء المصارف التجارية باستخدام نسب السيولة والربحية بالتطبيق على مصرف الموصل للتنمية والاستثمار للفترة 2002 الى 2004 Evaluation of the performance of commercial banks using the liquidity and profitability ratios applied to the Mosul Bank for Development and Investment for the period 2002 to 2004
Using the ratios of cash flow and profitability is regarded as one of the most important
means through which the performance of a bank can be evaluated in order to obtain the best
possible method of performance, because the numbers in the financial lists have no
reflecting – clearly - the real financial position, so the ratios of cash flow and profitability
clarify the important relations amongst the numbers in the lists. The importance of the
study comes from the importance of analysis using the ratios of cash flow and profitability,
which is considered the most common used technique in evaluating the bank financial
performance as an indicator to what was achieved by the bank comparing to the previous
periods to identify the financial position throughout the period of the study. The study aims
at evaluating the performances of the banks by identifying the financial ratios and
indicators used in the evaluation process and then using them in evaluating the banks
within the study. The problem of the research lies in the new economic situation that our
country is passing through the existence of many private and state banks. So that needs to
evaluate the financial performance of the banks to identify the weakness and lack points in
order to avoid them and identify the positive points to maintain the activity of the bank to
gain the best results within the strong contest.
The study relies of the hypothesis that using the ratios of cash flow and profitability in
the bank performance will eventually lead to discover the points of strength and weakness
in the sample bank performance. The study and the indicators showed that the best year
was 2002, then the year 2004 in the second class and 2003 in the third. And that was
because our country underwent hard events in 2003 including vandalism, looting and bad
conditions. In spite of all what has been taken place, the bank recovered in 2004.
الملخص الانجليزي
Using the ratios of cash flow and profitability is regarded as one of the most important
means through which the performance of a bank can be evaluated in order to obtain the best
possible method of performance, because the numbers in the financial lists have no
reflecting – clearly - the real financial position, so the ratios of cash flow and profitability
clarify the important relations amongst the numbers in the lists. The importance of the
study comes from the importance of analysis using the ratios of cash flow and profitability,
which is considered the most common used technique in evaluating the bank financial
performance as an indicator to what was achieved by the bank comparing to the previous
periods to identify the financial position throughout the period of the study. The study aims
at evaluating the performances of the banks by identifying the financial ratios and
indicators used in the evaluation process and then using them in evaluating the banks
within the study. The problem of the research lies in the new economic situation that our
country is passing through the existence of many private and state banks. So that needs to
evaluate the financial performance of the banks to identify the weakness and lack points in
order to avoid them and identify the positive points to maintain the activity of the bank to
gain the best results within the strong contest.
The study relies of the hypothesis that using the ratios of cash flow and profitability in
the bank performance will eventually lead to discover the points of strength and weakness
in the sample bank performance. The study and the indicators showed that the best year
was 2002, then the year 2004 in the second class and 2003 in the third. And that was
because our country underwent hard events in 2003 including vandalism, looting and bad
conditions. In spite of all what has been taken place, the bank recovered in 2004.
د. سنان زهير محمد جميل | Dr. Sinan Zuhair | 3800