تقييم أداء المصارف في العراق: دراسة مقارنة بين المصارف التجارية والمصارف الإسلامية للمدة 2018-2022

Abstract

This research aims to study and evaluate the performance of commercial and Islamic banks in Iraq during the study period from 2018 to 2022. The problem addressed in this study is the lack of a clear understanding of the impact of modern technology utilization and financial system developments on the performance of banks in Iraq. To achieve the research objective, a sample of commercial and Islamic banks was selected to represent the oldest operating banks in Iraq, constituting the majority of the capital, branches, and banking services. The research adopted an inductive methodology to collect the necessary data and information, gathered from the annual reports and public budgets of the selected banks. Additionally, annual statistical bulletins issued by the Central Bank of Iraq were also utilized. Financial indicators, such as profitability rates, Islamic profitability rates, liquidity ratios, capital adequacy ratios, and compliance ratios with Islamic principles, were used to analyze the performance of the banks. The results of the study revealed that the performance of commercial and Islamic banks was influenced differently during the study period. Some Islamic banks achieved higher profitability rates compared to commercial banks, indicating the effectiveness of their business models. Moreover, certain commercial banks showed significant improvement in profitability rates in recent years. Based on the research findings, it is recommended to develop the regulatory and supervisory framework for Iraqi banks to enhance trust among investors and customers. Furthermore, adopting modern financial technology is advised to increase efficiency and improve banking services. This research contributes to understanding the current state of the banking sector in Iraq and provides valuable indicators for making future decisions to improve the performance of banks and strengthen their role in supporting economic growth and achieving sustainable development.