أثر تنويع الإيرادات في ربحية واستقرار المصارف (دراسة مقارنة بين حالتي وجود قطع بنيوي وعدم وجوده)

Abstract

The study aims to determine the impact of revenue diversification on the profitability and stability of banks listed on the Damascus Securities Exchange, comparing the presence and absence of a structural position. The DIV index was used to measure banking revenue diversification, the return on assets (ROA) to measure profitability, and the Z-Score to measure stability. The study sample consists of all Syrian private conventional commercial banks listed on the Damascus Securities Exchange, except for Bank of Syria and Gulf, for the period from 2011 to 2023.

The results showed a significant and negative impact of revenue diversification on profitability in the presence of a structural position. When the structural position was excluded, there was no longer a significant impact of revenue diversification on the return on assets. Regarding the Z-Score index for financial stability, there is a significant and positive impact of revenue diversification on stability, both in the presence and absence of a structural Position.