Evaluation and analysis of the performance of commercial banks through indicators of financial leverage Analytical study of a sample of commercial banks in the Iraqi Stock Exchange For the period (2011-2020(

Abstract

     The aim of the research is to identify the indicators of financial leverage to obtain indicators that help in evaluating financial performance and knowing the extent of the banks’ ability to finance their assets with the funds of others. The research used two tools of financial analysis tools of financial ratios as well as analysis The trend based on a base year, and this study was conducted for a sample consisting of (10) commercial banks listed in the Iraqi Stock Exchange, for the period (2011-2020), and the study relied on the annual data published in the financial statements, and one of the most important conclusions reached by the research from During the analysis of the trend of financial leverage ratios, the National Bank of Iraq achieved positive results for all ratios throughout the years of study, and this indicates that the bank relies heavily on borrowed financing and that its liabilities are able to finance assets, and in the ratio of long-term debts to equity, we note that the Gulf Commercial Bank and the Bank The Iraqi Federation also achieved positive percentages, One of the most important recommendations reached by the research is the need for banks to pay attention to indicators of financial leverage, and it is preferable to use more than one tool, because each of them gives a detailed and clear picture in evaluating the performance of banks.