المبادلة بين العائد والمخاطرة في قرار الاستثمار وانعكاسها على الاداء المالي (دراسة تحليلية لعينة من المصارف المدرجة في سوق العراق للاوراق المالية)

Impact of return, risk and investment decision In the financial performance of the bank

This study included a very important subject in the contemporary financial thought. It is the basis of contemporary financial management and it represents of the return and the risk and investment decision and reflection its on financial performance because the basic each of financial activities is an trade-off  between the rturn and the risk. The aim of this study was measure the indicators of return and risk and analysis it, determain and measurement of investment decision ratios and analysis it, as well as the measurement of financial performance indicators and analyses for simple listed of commercial banks in the Iraq market of  financial securities to know the role of trade-off  between return  and risk in the financial performance. In addition, this study aims to explain the relationship of correlation between study variables and the degree of impact of return, risk, and investment decision in the financial performance.

This study focuses on the two questions

-What is the range which it stad-out the trade-off  between return and risk to the investment decision in the commercial banks?

-What is the range intellectual and correlation that investment decision reflection to get acceptable level of financial performance which significantly contribute   to achieving the targets of the sample study in banks?

The sample of this study was selected from Iraqi commercial banks which were listed in the Iraq market of  financial securities. There are ten Iraqi commercial banks that were studied for ten years from 2006-2015. it used two indicators to measure yield X1 (Independent variable), and used two indicators to measure risk (x2) and used two indicators to measure investment decision (x3). As well as, using measurement indicators of financial performance (dependent variable). Also, the using many of Statistical methods to measure the relationship between study variables which are :Arithmetic average, Simple correlation coefficient (r), Test t, Simple regression coefficient(b), Test F and The coefficient of determination (R2).

However the most important findings of the study is a statistical correlation and a statistical impact relationship of significant differences for return and risk of financial performance. There is also relationship correlation that has statistical and moral significance to investment decision in the financial performance. The above supports the validity of the hypotheses being adopted by the study.

The most important recommendations of this study are that bank should keep acceptable liquidity ratios to address the risk which could be exposed during increasing withdrawal on deposits and risk appetite