قياس مخاطر الائتمان المصرفي ودورها في التنبؤ بالتعثر المالي للمصارف العراقية دراسة تطبيقية لعينة من المصارف العراقية

Abstract

The aim of the research is to measure the credit risk of banks and to know their role in the early forecasting of the financial risks of Iraqi banks by adopting a set of financial ratios and mathematical models that can accurately extract that relationship.In order to achieve this, the financial ratios were used to measure the credit risk and the( Altman 1993) model for measuring financial forecasting. As the financial reports published in the Iraqi market for securities of a sample of Iraqi banks (Bank of Baghdad, Iraqi Investment Bank, Mansour Bank) Finance (2015-2016-2017).The most important finding of the research is that the process of measuring credit risk plays a prominent role in the knowledge of banks that may be faced by financial stumbling in the future, in addition to the phenomenon of financial stumbling are important phenomena that need to be taken care of by Iraqi banks.The most important recommendation is the need for Iraqi banks to adopt an appropriate policy of hedge against financial stumbling and prevent future occurrence or reduce the impact on them, in addition to the need to measure the credit risk of banking periodically in their progress reports.

Keywords

The aim of the research is to measure the credit risk of banks and to know their role in the early forecasting of the financial risks of Iraqi banks by adopting a set of financial ratios and mathematical models that can accurately extract that relationship.In order to achieve this, the financial ratios were used to measure the credit risk and the, Altman 1993 model for measuring financial forecasting. As the financial reports published in the Iraqi market for securities of a sample of Iraqi banks, Bank of Baghdad, Iraqi Investment Bank, Mansour Bank Finance, 2015-2016-2017.The most important finding of the research is that the process of measuring credit risk plays a prominent role in the knowledge of banks that may be faced by financial stumbling in the future, in addition to the phenomenon of financial stumbling are important phenomena that need to be taken care of by Iraqi banks.The most important recommendation is the need for Iraqi banks to adopt an appropriate policy of hedge against financial stumbling and prevent future occurrence or reduce the impact on them, in addition to the need to measure the credit risk of banking periodically in their progress reports.