Assessment of Commercial Banks' Financial Position and Impact on Market Value Applied Research on Sample of Iraqi Commercial Banks for 2012 – 2021
Keywords:
Financial Position Assessment, Market Value, Iraqi Commercial BanksAbstract
The study aimed to determine the extent to which the financial position assessment (profitability indicators, capital adequacy indicators) influenced the market value expressed as Tobin's q), In order To chieve this goal, research examined the method of analyzing the content of The annual financial statements will be website of Iraqi banks. The sample study consisted of (6) commercial banks and for the period 2012-2021, To collect preliminary data for the purpose of measuring the study's variables and dimensions, correlation and regression models were used in the statistical programmed (SPSS) to examine the relationship and impact between those variables and dimensions. The study found an impact of assessing the financial position of profitability indicators on market value (tobins q), Adequacy indicators showed that the results had no impact on market value. ، The study made several recommendations, the most important of which is that banks' efforts should be focused on maximizing and stimulating the wealth of owners and ensuring their continued investment to support the economic activity of the state. The study indicated that there was a need for legislation to support the banking sector. Because it is important to reduce the negative effects of banking crises and political and security unrest on banks' financial conditions, to support and develop these institutions on the one hand, and to guarantee the rights of their shareholders and clients on the other.
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