The Impact of Credit Risk Disclosure Indicators on Improving the Financial Performance of the Listed Banks on the Palestine Stock Exchange أثر مؤشرات الإفصاح عن المخاطر الائتمانية على تحسين الأداء المالي للبنوك المدرجة في بورصة فلسطين

Nashwan, M. Iskandar and Taweel, M. Issam and Shhada, M. Mohammed (2018) The Impact of Credit Risk Disclosure Indicators on Improving the Financial Performance of the Listed Banks on the Palestine Stock Exchange أثر مؤشرات الإفصاح عن المخاطر الائتمانية على تحسين الأداء المالي للبنوك المدرجة في بورصة فلسطين. Journal of financial, Accounting and Managerial Studies- El Arabi Bin Mhidi University , oum el-Bouaghi (9). ISSN 2352-9962/E-ISSN 2572-0147

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Abstract

The study aimed at identifying The Impact of Credit Risk Disclosure Indicators on Improving the Financial Performance of the Listed Banks on the Palestine Stock Exchange. In order to achieve that aim, the financial statements of the listed banks were compiled from the financial year 2011-2017 through the listed financial statements of the banks on the Palestine Exchange website which are (7) banks. The simple Multiple Linear Regression model was used to test the hypothesis of the study. The results revealed a statistically significant positive effect on the ratio of (capital adequacy, liquidity, bank profitability) on the return on assets ratio (ROA). Moreover, there is an adverse effect on the ratio of non-performing loans to the ROA. Also, there is no impact on the rate of ROA (loan loss provision, Liquidity and leverage, bank size bank age). The results also showed a statistically significant positive impact on the Bank's profitability on the Return on equity (ROE). Furthermore, there is an adverse effect of the Bank's age on the ROE, and the absence of an impact on the ratio of (Non-performing loans, loan loss provisions, capital adequacy, Liquidity and leverage, Bank Size) on ROE.

Item Type: Article
Subjects: H Social Sciences > HG Finance
Divisions: Faculty of Law, Arts and Social Sciences > School of Management
Depositing User: د. اسكندر محمود حسين نشوان
Date Deposited: 06 Aug 2018 09:07
Last Modified: 06 Aug 2018 09:07
URI: http://scholar.alaqsa.edu.ps/id/eprint/828

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