تقييم كفاءة الأداء المالي للمصارف التجارية في العراق باستخدام تحليل التكامل المشترك للمدة ( 1980 _ 2011 )

Abstract

AbstractProcess of performance efficiency of commercial banks considers one of the important things to knowledge and identifies efficiency of commercial banks and their Possibilities to achieve the economic and financial objects..also it's could find out components of The strengths and weaknesses, and The appropriateness of financial tools for their monetary, financial, and commercial policies which are pursuing according to its goals . Problem of research appears how to evaluate performance of commercial banks to satisfy strategic parts, in additional to determine what are macroeconomic indicators which are affecting on financial performance of banks.Hypothesis of research focuses on using tools of financial analysis to show us fluctuation of commercial banks performance especially the general banks, beside that the macroeconomic policies affect directly on the commercial banks especially government banks. The study depended on the financial statements of Al Rafidain bank which consider the most important of government commercial bank for years (1980-2011), and make comparisons with specific banks which entered the banking business recently. The research depends on the descriptive approach to study and analysis of commercial banks performance through indicators of known as financial analysis, and , also then use standard analysis Precisely Co-integration methods to describe standard relations link between indicators of macroeconomic policy and indicators of the performance which are represented with return on owner's equity of commercial banks.