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Document Type |
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Thesis |
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Document Title |
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A proposed approach to evaluate the financial performance of Saudi commercial banks in the light of the decisions of the Basel committee: Applied study مدخل مقترح لتقويم الأداء المالي للبنوك التجارية السعودية في ضوء مقررات لجنة بازل: دراسة تطبيقية |
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Subject |
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Commercial Banks... |
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Document Language |
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Arabic |
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Abstract |
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The study aims at evaluating the financial performance of Saudi commercial banks before and after the compliance with Basel2 requirements and analyzing the relationship between capital adequacy ratio in accordance with Basel2 accord and independent variables: return on assets (ROA), return on equity (ROE), liquidity ratio, loans to assets ratio, debt ratio, retained earnings, assets size and capital.
The study is conducted on all Saudi commercial banks for the period 2006- 2009 excluding Alinma bank (11 banks). The researcher used Excel program to collect data and calculate the ratios to find study variables and also to conduct descriptive analysis in order to evaluate bank performance before and after the compliance with Basel2 requirements. The following has been revealed after the compliance with Basel2 requirements: decrease in banks profitability, liquidity ratio rise, loans to assets ratio rise, debt ratio rise, increase in assets size and increase in capital.
Then the researcher used SPSS program by applying Pearson's correlation coefficient and the regression method to discover the relationship between dependent and independent variables. After analyzing the results, the following is deduced: there is a direct relationship between capital adequacy ratio and liquidity ratio. Moreover there is an inverse relationship between capital adequacy ratio and each of: ROE, loans to assets ratio, debt ratio, log (retained earnings) and log (assets size). When applying multiple regression model, the independent variables could explain 80.4% of capital adequacy ratio with a trust degree of 99%. |
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Supervisor |
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TUFIG ABDULMUHSEN ALKHIAL |
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Thesis Type |
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Master Thesis |
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Publishing Year |
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1432 AH
2011 AD |
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Number Of Pages |
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131 |
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Added Date |
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Sunday, July 14, 2013 |
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Researchers
| تغريد حسن بلخير | BLAKHER, TAGRED HASSEN | Investigator | Master | |
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