تقييم الأداء المالي لعينة من المصارف السورية التقليدية باستخدام نموذج TOPSIS وبالاعتماد على معايير CAMEL

Abstract

This study aimed to evaluate the financial performance of private conventional Syrian banks during the 2011-2022 crisis using CAMEL criteria and the TOPSIS model. The research focused on five main criteria: capital adequacy, asset quality, management efficiency, profitability, and liquidity. The results showed clear disparities between banks, with the Bank of Jordan excelling in capital strength and liquidity, and Ahli Bank in asset quality, while Gulf Bank performed the least. An ANOVA test confirmed the presence of statistically significant differences between the banks' performance, reflecting the impact of the crisis on the banking sector. The study recommends improving capital, asset quality, management, and enhancing liquidity to ensure bank sustainability. It also calls for the adoption of effective regulatory and administrative measures, while supporting government policies to improve performance during periods of economic and political instability.