The Role Of Financial Analysis Tools In Reducing Bank Credit Risk
DOI:
https://doi.org/10.25007/ajnu.v6n1a27Keywords:
Bank credit risk, Traditional banks, Islamic banksAbstract
The study aims to measure the impact the use of financial analysis tools to measure credit risk in the banking sector , A prelude to predict credit risk, which is likely to face the banking sector in order to reduce those risks, whether by traditional banks or Islamic banks, the study was based on the descriptive and analytical method in the theoretical part and to describe the methods of traditional credit banks and Islamic banks and to determine the quality of credit risk faced by both of them and determine the traditional and modern tools of financial analysis that can be used to measure credit risk in the banking.
The research depended at the practical side of the study on the case study style through the application of the financial analysis on banks operating in the banking sector in Jordan. And that through the selection of a group of banks that represents a sample of that study, which drew (50%) of the number of banks in the banking sector in the kingdom. Where the application of the proposed model has been represented in the traditional tools of financial analysis are a group of financial ratios. As well as the use of a tool of the modern financial analysis tools is ( Z-Sore ) model on six banks divided into three conventional banks and three Islamic banks in order to determine the credit risk faced by those banks in general and the risk of credit concentration in particular.
The study came to several conclusions including that there is the effect of the use of tools of financial analysis to measure the risk of bank credit as possible for these tools to predict credit risk , particularly the risk of concentration of credit on a specific sector as the study found that the use of financial analysis tools can help banks to predict the risk of financial in solvency affecting the degree of stability of the banks both conventional or Islamic which affect the banking system.
The study also recommended a number of recommendations aimed at improving the ability of banks to use financial analysis to measure credit risk, including the need to train personal department of banks to credit on how to use the tools of financial analysis in the measurement of the credit risk. As well as the provision of bank tools and methods that provide good training for staff on the use of modern techniques and traditional analysis as banks must either conventional or Islamic to insert the financial analysis within the inclusion of tools based on it to measure the risk faced by the bank particularly credit risk. The study also recommended the need to communicate to the subject of the research study and applied to several conventional banks and Islamic banking belong to different devices in several countries either regionally or globally.
Downloads
References
النعساني ، أحمد ياسر (2010 ) ، مدى تطبيق المصارف الإسلامية للرقابة الداخلية " دراسة تطبيقية على المصارف العاملة في حضرموت الصحراء ، مجلة العلوم الإدارية بكلية المجتمع بسيؤون ، اليمن.
جبر ، رائد ( 2011 ) ، بيع المرابحة للأمر بالشراء وضوابطه الرقابية في المصارف الإسلامية ، مجلة الدراسات المالية والمصرفية ، المجلد التاسع عشر ، العدد الثاني السنة التاسعة عشرة.
شاهين ، على عبدالله و صباح ، بهية مصباح (2011) ، أثر إدارة المخاطر على درجة الأمان في الجهاز المصرفي الفلسطيني ، مجلة جامعة الأقصى ، المجلد الخامس عشر العدد الأول.
قندوز ، عبدالكريم أحمد (2012 ) ، إدارة المخاطر بالصناعة المالية الإسلامية " مدخل الهندسة المالية " ، الأكاديمية للدراسات الإجتماعية والإنسانية ، العدد التاسع.
الخفاجي ، نعمة عباس و الغالبي ، طاهر محسن ( 2008 ) ، قراءات في الفكر الإداري المعاصر ، الطبعة العربية ، الأردن ، دار اليازوري العلمية للنشر والتوزيع.
السنفي ، عبدالله عبدالله (1995) ، أساسيات الادارة المالية ، بدون دار نشر ، صنعاء جمهورية اليمن.
السويلم ، سامي بن إبراهيم ( 2007 ) ، التحوط في التمويل الإسلامي ، الطبعة الأولى بدون دار نشر .
حجازي ، وفاء يحيى أحمد ، المحاسبة عن القروض والإئتمان ، مركز التعليم المفتوح جامعة بنها ، القليوبية ، جمهورية مصر العربية.
حنفي ، عبدالغفار و قرياقص ، رسمية (1997) ، الأسواق والمؤسسات المالية ، بدون طبعة ، مركز الاسكندرية للكتاب.
سويلم ، محمد ( 1987 ) ، إدارة المصارف التقليدية والمصارف الإسلامية – مدخل مقارن ، بدون طبعة ، بدون مكان نشر ، بدون ناشر.
صيام ، جمال (2011 ) ، دراسات قانونية وإقتصادية ، برنامج الدراسات العليا في المحاسبة المالية ، جامعة القاهرة ، جمهورية مصر العربية.
عبدالرشيد ، مدحت (2010) ، إعداد وتحليل القوائم المالية في ظل إستخدام الحاسب الآلي ، إصدارات مركز جامعة القاهرة للتعليم المفتوح ، الدبلوم المهني في المحاسبة القاهرة ، جمهورية مصر العربية.
الكتب باللغة الأجنبية:
Raghawan ( 2003 ) Risk Management in Banks, Chartered Accounting.
وقائع وأوراق مؤتمرات:
المرطان ، سعيد بن سعد ، تقويم المؤؤسات الطبيقية للإقتصاد الإسلامي " النوافذ الإسلامية للمصارف التقليدية " ، موسوعة الاقتصاد والتمويل الإسلامي http://iefpedia.com
بلوافي ، أحمد مهدي ( بدون سنة نشر ) ، البنوك الإسلامية والإستقرار المالي " مناقشة نتائج ورقة عمل صادرة عن صندوق النقد الدولي ، جامعة الملك عبدالعزيز ، جدة المملكة العربية السعودية.
بن بوزيان ، محمد وآخرون ( 2011 ) ، البنوك الإسلامية والنظم والمعايير الإحترازية الجديدة ، المؤتمر العالمي الثامن للإقتصاد والتمويل الإسلامي ، الدوحة ، قطر.
بوزيان ، محمد بن وآخرون (2011 ) ، البنوك الإسلامية والنظم والمعايير الإحترازية " واقع وآفاق تطبيق لمقررات بازل 3 ، المؤتمر العالمي الثامن للإقتصاد والتمويل الإسلامي ، الدوحة ، قطر.
خريوش ، حسني علي (2010 ) ، دور المصارف الإسلامية في الحد من تداعيات الأزمة المالية العالمية ، ورقة عمل مقدمة الى المؤتمر العلمي الدولي الرابع بجامعة الكويت.
Downloads
Published
How to Cite
Issue
Section
License
Authors retain copyright
The use of a Creative Commons License enables authors/editors to retain copyright to their work. Publications can be reused and redistributed as long as the original author is correctly attributed.
- Copyright
- The researcher(s), whether a single or joint research paper, must sell and transfer to the publisher (the Academic Journal of Nawroz University) through all the duration of the publication which starts from the date of entering this Agreement into force, the exclusive rights of the research paper/article. These rights include the translation, reuse of papers/articles, transmit or distribute, or use the material or parts(s) contained therein to be published in scientific, academic, technical, professional journals or any other periodicals including any other works derived from them, all over the world, in English and Arabic, whether in print or in electronic edition of such journals and periodicals in all types of media or formats now or that may exist in the future. Rights also include giving license (or granting permission) to a third party to use the materials and any other works derived from them and publish them in such journals and periodicals all over the world. Transfer right under this Agreement includes the right to modify such materials to be used with computer systems and software, or to reproduce or publish it in e-formats and also to incorporate them into retrieval systems.
- Reproduction, reference, transmission, distribution or any other use of the content, or any parts of the subjects included in that content in any manner permitted by this Agreement, must be accompanied by mentioning the source which is (the Academic Journal of Nawroz University) and the publisher in addition to the title of the article, the name of the author (or co-authors), journal’s name, volume or issue, publisher's copyright, and publication year.
- The Academic Journal of Nawroz University reserves all rights to publish research papers/articles issued under a “Creative Commons License (CC BY-NC-ND 4.0) which permits unrestricted use, distribution, and reproduction of the paper/article by any means, provided that the original work is correctly cited.
- Reservation of Rights
The researcher(s) preserves all intellectual property rights (except for the one transferred to the publisher under this Agreement).
- Researcher’s guarantee
The researcher(s) hereby guarantees that the content of the paper/article is original. It has been submitted only to the Academic Journal of Nawroz University and has not been previously published by any other party.
In the event that the paper/article is written jointly with other researchers, the researcher guarantees that he/she has informed the other co-authors about the terms of this agreement, as well as obtaining their signature or written permission to sign on their behalf.
The author further guarantees:
- The research paper/article does not contain any defamatory statements or illegal comments.
- The research paper/article does not violate other's rights (including but not limited to copyright, patent, and trademark rights).
This research paper/article does not contain any facts or instructions that could cause damages or harm to others, and publishing it does not lead to disclosure of any confidential information.