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Credit Risks and Their Impact on Iraqi Commercial Banks for the Period 2010-2020 | ||
| AL-Qadisiyah Journal For Administrative and Economic sciences | ||
| Volume 28, Issue 1, April 2026, Pages 290-298 PDF (1.05 M) | ||
| Document Type: Research Paper | ||
| DOI: 10.33916/qjae.2026.01290298 | ||
| Author | ||
| Waleed Ashour Khalid | ||
| University of Dhi Qar | ||
| Abstract | ||
| Understanding the impact of credit risk on the profitability of Iraqi commercial banks is the central question of our study. The study aimed to determine the impact of credit risks on the profitability ratios of commercial banks and to work on reducing this impact on bank profits by developing safe and low-risk investment methods. The Eviews statistical software was used, and the statistical methods employed included descriptive statistics, correlation analysis using Pearson's correlation coefficient, and linear regression analysis to assess the reliability of the study indicators. The study sample consisted of eight Iraqi commercial banks (Bank of Baghdad, Gulf Commercial Bank, Commercial Bank of Iraq, Basra International Investment Bank, United Investment Bank, Iraqi Credit Bank, Iraqi Investment Bank, and Middle East Investment Bank). The study period was 10 years (2010-2020). The results confirmed that credit risk plays an effective role in the banking profits of the banks in the study sample, and that an increase in credit risk leads to a decrease in banking profitability ratios. The results also showed that there is a statistically significant negative effect of loan-to-deposit ratios, loan-to-total-loans ratio, and leverage-to-total-assets ratios on return on assets (ROA) and return on equity (ROE). The results also showed a statistically significant negative impact of the ratio of non-performing loans to total deposits (CDCTR) and the ratio of loan losses to total loans (PLLR) on return on assets (ROA) and return on equity (ROE). The study recommended focusing on developing credit management in commercial banks to achieve lower credit risk levels and effectively control them. | ||
| Keywords | ||
| Bank profitability; Credit risk; Commercial banks; Loans; Equity | ||
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