تطبيق اختبارات الضغط في تحقيق اهداف المصرف وقيمته السوقية ( دراسة تحليلية مقارنة لعينة من المصارف التجارية العراقية والاماراتية )

Apply pressure tests (endurance) to achieve the bank's objectives and market value (A comparative analysis of a sample of the Iraqi and UAE private commercial banks)

Since the outbreak of the global financial crisis in mid-2007 and the collapse of the world’s largest banks and exposure to very large losses, central banks worldwide have demanded that commercial banks to conduct what is known as tests of the banking effort or so-called stress tests or endurance by commercial banks on their financial centers to expose For a number of the worst possible financial scenarios that affect the activities of banks in order to identify the strength and solvency of financial banks and their ability to withstand the worst economic conditions and linked to the size of capital and policy in dealing with the risks of Miscellaneous. As these tests are to warn the bank of the negative results that may result from the types of risks that may be exposed and then through the necessary indicators provided by those tests to accommodate the potential losses that may occur as a result of those risks, including the indicators of capital adequacy property because of its association with capacity Banks in the face of losses.

This study came to implement one of the important models in the management of banking risks, which is the stress tests, which increased interest due to the negative effects of the global financial crisis that took place in 2008, as well as the application of tests on a sample of commercial banks of Iraq and the UAE under high risk scenarios and analysis of the results of those tests The study was divided into two periods: the analysis of changes in the financial and banking position of the sample banks for the period (2005 – 2015) to give an analytical picture of the performance of these banks using the financial performance ratios To identify the risks expected in the current situation of banks based on historical data and the other part of the study period was the testing of banks data for the year 2015 and their performance under the price of high price and high severity (the worst scenario) and changes in the financial indicators and banking as a result of default ratios and then compare With the pre-2015 financial position.

The study is based on the hypothesis that the application of stress tests is related to the achievement of banking objectives (liquidity, profitability and safety) and market value, and therefore the study came out with a set of conclusions and recommendations, the most important of which is that the attempt to predict future risks based on analysis of data and trends in the past may not be accurate in expectations Therefore, the use of stress tests is a better method and method to examine the ability of the bank and its ability to perform in the most difficult conditions and conditions under difficult scenarios and difficult and can be used by stress tests by banks to assess their financial resources and ability and And its potential in both emergency and regular circumstances.