Credit efficiency and its impact on earnings per share for commercial banks

Authors

  • Zainab M. Mahmood Factually of Administration and Economics, University of Karbala, Karbala, Iraq
  • Emad N. Hashem Factually of Administration and Economics, University of Karbala, Karbala, Iraq
  • Maryam H. Hamza Factually of Administration and Economics, University of Karbala, Karbala, Iraq

DOI:

https://doi.org/10.56967/ejfb2022240

Keywords:

Credit efficiency, Banking efficiency, Earnings per share, Net profit

Abstract

This research aims to analyze the relationship of the effect of credit efficiency through indicators (the ratio of total loans to total assets, the ratio of total loans to total deposits and the percentage of provision for loan losses) on the earnings per share of five commercial banks listed in the Iraq Stock Exchange, the research started from a problem that Commercial banks suffer from their inability to employ the inputs in a way that helps them reduce costs to increase returns. The statistical analysis was done by using the cross-sectional data analysis method (Panel Data) through the ready program (EViews v.12), and the financial analysis was done by (Excel). The research reached a set of conclusions, the most important of which is the existence of a significant influence relationship of credit efficiency on earnings per share in commercial banks. The research also presented a set of recommendations, the most important of which is the need to develop solid credit policies to reduce costs and avoid credit risks and default by borrowers, thus reflecting positively on earnings per share.

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Published

2022-12-04

How to Cite

Mahmood ز., Hashem ع., & Hamza م. (2022). Credit efficiency and its impact on earnings per share for commercial banks. Entrepreneurship Journal for Finance and Business, 3(4), 246–254. https://doi.org/10.56967/ejfb2022240

Issue

Section

Research articles

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