The Role of Evaluating the Financial Performance of Banks using Financial Ratios in Determining Economic Growth A Comparative Study between Iraq and Jordan for the Period (2005-2020)

Abstract

The research aims to analyze the balance sheet disclosure (the assets side and the liabilities side) and their impact on determining the credit policy of Sumer Commercial Bank with a reference to the Jordan Investment Bank, and extracting growth rates for the variables, as well as using the VAR methodology to clarify the functional relationship between the variables of the two sides of assets and liabilities, and the research concluded that there are A significant relationship between the variables based on Kranger's causal analysis, the variables on the assets side had an upward trend resulting from large investments, which formed the vast majority of total assets, in order for the bank to achieve successes in managing bank liquidity, while the bank failed to manage the liabilities side.