فجوة السيولة وتأثيرها على الصحة المالية للمصارف ( دراسة تحليلية )

Rp-The liquidity gap and its impact on the financial health of banks.pdf

The study aims to study the effect of the liquidity gap on the indicators of the financial health of the research sample banks. In the practical aspect, the researcher relied on a set of published financial reports and statements for a group of banks listed in the Iraq Stock Exchange that were selected depending on the extent to which data were provided for the study period 2005-2020. The study sample included (5) banks, namely (Baghdad, Iraqi Commercial, Middle East, Iraqi investment, Iraqi National). The researcher used a set of financial and statistical means to achieve its goals. The study was used to verify the normal distribution of the data (Kolmogorov-Smirnov), and the Pearson linear correlation coefficient, as well as the simple linear regression, was used by using the ready-made statistical program SPSS. Several indicators were used to measure the variables, namely, the liquidity gap, the liquidity gap ratio, the return on assets, the return on equity, the return on deposits, and the net profit margin rate.
The researcher reached a set of conclusions, perhaps the most important of which is that the research sample banks suffer from a negative liquidity gap, that is, they do not have sufficient liquid assets to meet their volatile liabilities, which leads to an increase in their exposure to liquidity risks, and then the possibility of their exposure to failure or bankruptcy. The research presented a set of recommendations, the most important of which is the need for banks to monitor liquidity risks and the financial health of banks, through several procedures, and among these procedures is to maintain sufficient liquid assets to cover their volatile liabilities.