تنويع الموجودات وتأثيرها في الكفاءة التشغيلية من خلال حجم المصرف: دراسة تحليلية لعينة مختارة من المصارف التجارية المدرجة في سوق العراق للأوراق المالية عن المدة 2005-2024
محتوى المقالة الرئيسي
الملخص
يهدف البحث إلى دراسة وقياس التأثير المباشر والتأثير غير المباشر بين تنويع الموجودات والكفاءة التشغيلية من خلال توسيط حجم المصرف، ويتكوّن مجتمع البحث من المصارف التجارية الأهلية المدرجة في سوق العراق للأوراق المالية، وتم اختيار ثمانية مصارف كعينة للبحث من بين المصارف التجارية وهي: (بغداد، الاهلي، الشرق الاوسط، الائتمان، سومر التجاري، الاستثمار العراقي، الخليج، الموصل) امتدت مدة البحث من عام 2005 إلى عام 2024، واستخدم الباحثين الانحدار الخطي البسيط باستخدام البرنامج الاحصائي Smart PLS 4، كما استخدم البرنامج الاحصائي Amos vs 23 لتحليل المسار، ومن ابرز النتائج التي توصل لها البحث ان حجم المصرف يتوسط العلاقة بين تنويع الموجودات والكفاءة التشغيلية، بينما ابرز التوصيات التي توصل لها البحث ضرورة تبني اساليب إدارة مخاطر متكاملة تربط بين تنويع الموجودات وحجم المصرف والكفاءة التشغيلية لضمان حماية موجوداته من مخاطر عديدة التي قد تؤثر سلباً في ادائه وكفاءته.
التنزيلات
تفاصيل المقالة
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