استخدام مخصص الخسائر كمعيار لجودة القروض المصرفية وتأثيره في مؤشرات الربحية

Using the loss allowance as a criterion for the quality of bank loans and its impact on profitability indicators A comparative study of a sample of Iraqi banks listed on the Iraq Stock Exchange and Jordanian banks for the period 2005-2019)

The study aimed to show the extent of the impact of the quality of bank loans by using a loss allowance in maximizing the profitability indicators of the bank, and for that a sample was selected consisting of (4) Iraqi banks (Baghdad, Al-Ahly of Iraq, Sumer Commercial, Business Bay) and also (4) Jordanian banks, namely (( Jordan, Kuwait Jordan, Jordanian Money, Arab Banking Corporation), and then analyzing the financial statements of banks in (15) years for the period from 2005-2019 and then using the statistical program spssv23 to test the hypotheses according to the simple linear regression model that was suitable for this study. Three indicators of profitability are the return on assets (ROA), return on deposits (ROD) and the net income margin (MI), as indicators of the approved variable versus a single indicator for the independent variable represented by the loan loss allowance ratio. The study reached a number of conclusions, the most important of which was that the increase in the quality of bank loans Contribute to the high profitability indicators of both Iraqi and Jordanian banks, as evidenced by the test of the significance of the impact relationship, in addition to the fact that the percentage of provision for bank loan losses in Iraqi banks was higher than that of Jordanian banks, which means that a good working environment Because Jordanian banks are more stable and secure than Iraq’s environment. The study recommended the necessity of the interest of the study sample banks to follow appropriate policies to manage the provision for loan losses as a criterion for improving the quality of bank loans as it is the mainstay in covering credit risks if the bank was exposed to it, whether the policy of the provision account depends on an acceptable percentage of the volume of credit granted or it is based on Provision for previous years and its impact on profitability indicators