أثر مخاطر الائتمان ومخاطر السيولة في الأداء المالي: دراسة تطبيقية على المصارف المدرجة في سوق دمشق للأوراق المالية

Abstract

This research aimed to study the impact of credit risk and liquidity risk on financial performance. To achieve this objective, an empirical study was conducted on banks listed in Damascus Securities Exchange. The sample consisted of eleven banks, excluding Islamic banks due to the lack of data necessary for calculating liquidity ratio. Data were collected from the annual financial reports of Damascus Securities Exchange website from 2013 to 2023. The dependent variable was measured using return on assets, credit risk using loan loss provision ratio, and liquidity risk using ratio of total loans to total deposits.

The researcher used the quantitative analytical method, and Panel Data regression models were applied based on the PMG/ARDL model in the Eviews 13 statistical program. The research concluded that there is a significant effect of both credit risk and liquidity risk on financial performance, and this effect is negative in the long term. It also concluded that there is a significant negative effect of liquidity risk on financial performance in the short term, and that there is a significant positive effect of credit risk on financial performance in the short term.