الموجودات غير العاملة ودورها في عدم الاستقرار المصرفي دراسة تحليلية لعينة من المصارف العراقية الخاصة

Abstract

The study dealt with non-performing assets as an explanatory variable and with banking stability as a response variable through two indicators (return on assets, liquidity coverage). The study was designed to test the relations of influence between non-functioning assets and banking stability. The study population is from the private commercial banking sector in Iraq. The sample of the study was a vertical sample. A sample of (8) banks, For a time series spanning between (2007 - 2015) was selected and the study included two hypotheses to test the relations of influence between their variables. The results of the study were analyzed using financial equations and some statistical methods based on a set of ready-made software such as SPSS.V.20. The results showed that the study hypotheses are consistent with the negative impact of the non-operating assets on both the return on assets and the liquidity coverage. In a precarious situation

Keywords

The study dealt with non-performing assets as an explanatory variable and with banking stability as a response variable through two indicators, return on assets, liquidity coverage. The study was designed to test the relations of influence between non-functioning assets and banking stability. The study population is from the private commercial banking sector in Iraq. The sample of the study was a vertical sample. A sample of, 8 banks, For a time series spanning between, 2007 - 2015 was selected and the study included two hypotheses to test the relations of influence between their variables. The results of the study were analyzed using financial equations and some statistical methods based on a set of ready-made software such as SPSS.V.20. The results showed that the study hypotheses are consistent with the negative impact of the non-operating assets on both the return on assets and the liquidity coverage. In a precarious situation