أثر الاحتياطي القانوني و معايير لجنة بازل على الأداء المصرفي دراسة مقارنة بين مصارف القطاع الخاص العراقية والقطرية للمدة من (2006-2010)

Rp- the Impact of legal reserve and standards of the Basel Committee on banking performance A comparative study between Iraq and Qatar ... pdf.

Abstract

This study sought to highlight the impact of the legal reserve ratio in the banking performance on the one hand and standards of the Basel Committee, on the other hand This study was conducted on two samples of private banks in Iraq and Qatar and for the period from 2006-2010. The study aims at shedding light on a vital and important cognitive and academic phase in banking at the local level and international level which is the issues associated with the performance of the banking and the essential role of the decisions of the Basel Committee on these issues, analysis the relationship between the percentage of legal reserve and banking performance and standards of the Basel Committee, as well as the comparing between the Qatar stable environment and the Iraq unstable environment, the study adopted a set of public budgets and annual reports of banks and financial markets of Iraq and Qatar.

The study was based on two main assumptions, namely:
1 – The banking performance by is not affected by the rise and fall of the legal reserve ratio.
2 – The performance banking by is not affected by the rise and fall of the capital adequacy ratio.
The study reached at a set of conclusions including:
1 – Qatari banks are better and more efficient of the ability in comparative Iraqi banks in risk management and achieving profitability. 2 – The banking business is always surrounded by a range of banking risks that reflect negatively in the banking performance.
3 – The results of the statistical analysis in general show that there is no statistically significant effect relationship between the percentage of legal reserve and indicators of banking performance.

The study included several recommendations including:
1 – The Central Bank of Iraq should use another tool with the legal reserve ratio to absorb liquidity from the private banks and should monetary policy be more effective.
2 –It is necessary to push the administration of Iraqi banks to find a mechanism to control the capital adequacy ratio and make it compatible with the decisions of the Basel Committee.
3 – To achieve the appropriate swap between risk and return in order to maximize shareholder wealth through successful investment.