أثر مخصص الديون المشكوك في تحصيلها على كفاية رأس المال مع دراسة تحليلية لعينة من المصارف العراقية

Abstract

The research aims to reveal the nature of the relationship between the provision for doubtful debts and capital adequacy of banks research sample and measuring capital adequacy ratios as approved by the Iraqi Central Bank and its ability to cover the risks have been using the arithmetic mean and standard deviation as tools of statistical measurement has been conducting a statistical study to prove the hypothesis search for the presence of correlation between provision for doubtful debts and capital adequacy where the affected banks significantly losses for doubtful debts and the impact of the latter on capital adequacy, which calls for the bank management interest in the performance of banks technically, financially and strategically. The researcher had reached a set of conclusions Ohmaha if the borrowing company stumbled, the capital is considered an important element in risk reduction and recovery of the loan, as well as the bank's inability to determine the size of provisions for doubtful debts collected leads load the burden of capital losses on non-performing loans. We conclude that the analysis of standard capital adequacy according to the rates approved by the Central Bank of Iraq that banks sample taken to increase the capital ratio to risky assets and thus demonstrates the high capital adequacy and bank management followed a policy precautionary and bad debts were attributed to too high based on the Regulation Guidelines It also demonstrates the conservative policy of the banks.. It is also important conclusions result of the analysis is a statistical correlation between provision for doubtful debts and capital adequacy. Researcher has developed a number of recommendations hopes to serve and help banks interested in the banking sector to identify and measure the face of the impact of provision for doubtful debts on capital adequacy.