Analysis and evaluation of the financial performance of Al-Wahda and Al-Jumhuriya banks using financial statement analysis indicators during the period (2011-2023) A comparative study
DOI:
https://doi.org/10.58916/jhas.v10i1.918الكلمات المفتاحية:
Financial performance، Wahda Bank، Republic Bank، indicators، financial statement analysisالملخص
This study aims to conduct a comprehensive analytical assessment of the financial performance of both Republic Bank and Unity Bank, by analyzing the published financial statements of both banks over a specific period of time. The study relied on a set of financial indicators used to evaluate banking performance, including profitability indicators (return on assets, return on equity), liquidity indicators (such as the ratio of liquid assets to short-term liabilities), and operational efficiency indicators (such as the ratio of operating expenses to revenues), in addition to other complementary indicators such as the loan-to-deposit ratio and asset turnover rate. The study adopted a descriptive analytical approach, employing a comparative analysis approach to identify differences and variations in financial performance between the two banks, analyze the reasons for these differences, and determine the effectiveness of the financial and administrative policies followed by each bank. Data was collected from the annual financial reports published by the two banks. The study found a significant disparity in financial performance between the two banks under study, with Republic Bank achieving better results in most profitability and liquidity indicators, indicating greater efficiency in asset management and achieving relatively stable financial results. In contrast, Wahda Bank's results revealed challenges related to operational efficiency and the ability to achieve targeted returns. The study concluded with a set of recommendations, most notably the need to improve the Republic Bank's liquidity management mechanisms more efficiently, increase cash reserves to address future challenges, and work to enhance Wahda Bank's operational efficiency and increase its capital to enhance its ability to address economic and financial risks.
التنزيلات
المراجع
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