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ISSN 25207377- (Online), ISSN 25205102- (Print)
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ISSN 25207377- (Online), ISSN 25205102:
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Print June 2018
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Abstract
The financial analysis of the budgets and balances of banks is the appropriate
framework for conducting the diagnosis on the basis that each difference in the
status of the bank will appear through financial indicators, because the figures in
the financial statements do not clearly reflect the fact of financial position, so the
financial ratios reveal important relationships between The figures appearing in
these lists in order to give the bank an early indication of intervention to address
a particular problem and to take appropriate corrective measures in the necessary,
ie work to address the weaknesses and strengthen the strengths, helping them to
achieve the interests of the parties involved in it, A set of financial ratios is applied
to the financial statements of Dar al Salaam Investment Bank for the years 2005
through 2015 to find out most aspects of its performance during these years.
The research found that the financial indicators applied to the bank indicate that
the bank maintains high liquidity, which provides protection to depositors, which
raises their confidence in the bank, but in contrast, maintaining high liquidity by
the bank to low profitability of the bank, which negatively affects the maximization
of shareholders wealth and stock market price Iraqs securities, and here we
say that the performance of the bank is not good but we say that it is compatible
with the current stage, which is characterized by instability, which necessitates
the bank to maintain high liquidity funny part of the profit and low price of its
share in order to continue and reach a better stage enabling it Investment at the
expense of liquidity increases the profitability of the bank and the share price.
The research hypothesis has been proved that there is an inverse relationship
between liquidity, profitability and banking performance, and a positive
relationship between profitability and banking performance
Keywords: performance appraisal, financial ratios, banking performance, financial
statements,The Scientific Journal of Cihan University ~ Sulaimanyia Vl. (2) Issue (1)
ISSN 25207377- (Online), ISSN 25205102- Print)
DOI} hetp:))dx.doi.org/10.25098 /2.1.2 June 018
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