Toward Profitability Maximization In Banking Industry: Accounting Approach

Hamad, Majid A.; Al-Shmam, Maher A.

doi:10.33899/tanra.2018.159449

	Toward Profitability Maximization In Banking Industry: Accounting Approach
TANMIYAT AL-RAFIDAIN
Article 25, Volume 37, Issue 119, 2018, Pages 469-480 PDF (0 K)
Document Type: Research Paper
DOI: 10.33899/tanra.2018.159449
Authors
Majid A. Hamad; Maher A. Al-Shmam
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Abstract
In the banking industry, which is currently experiencing a lot of competition, many activities have become uncommon and have not been presented previously, in order to achieve the main objective of maximizing or maintaining profitability. Therefore, the industry has had a new option to move from traditional activities to unconventional activities. It is essential that traditional activities enjoy full competition, which may lead to profitability to the lowest level. Therefore, in view of the expansionary ambition of the banking industry, which requires the availability of profits or the maintenance of a certain amount of profits, it has to search for non-competitive and non- It has a magnificence To profitability and profitability. This research examines the issue of maximizing profitability in the banking industry using an accounting approach by reducing costs and / or increasing profitability. The research concluded that the goal of maximizing profitability is achieved through hedging or prevention. Of losses as well as maintain or increase the stability of profits and management of the risk associated with these profits and also reduce the costs that can be the main obstacle to maximize profitability in the banking industry..
Keywords
profitability maximization; derivatives; Banking Industry

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