أثر المخاطر التشغيلية في الأداء المالي للمصارف التجارية المدرجة في سوق دمشق للأوراق المالية: الدور الوسيط لحجم المصرف

Abstract

The study aimed to examine the mediating role of bank size in the relationship between operational risk and the financial performance of commercial banks listed on the Damascus Securities Exchange. To achieve this objective, annual data from eleven private commercial banks were collected for the period between 2013 and 2024. The data were primarily gathered from the financial reports of the studied banks.

The independent variable, operational risk, was measured using the ratio of operating expenses to total assets. The dependent variable, financial performance, was measured using the return on equity. The mediating variable, bank size, was measured using the natural logarithm of total assets. To analyze the study data, multiple regression was used to test the study hypotheses according to the method of Kenny and Baron (1986). The Statistical Package for the Social Sciences (SPSS) was used in the data analysis process.

The study results showed that operational risks have a direct negative impact on the financial performance of commercial banks listed on the Damascus Securities Exchange. Operational risks also negatively affect bank size, which in turn positively impacts financial performance. Furthermore, the results indicated that bank size plays a mediating role in the relationship between the impact of operational risks on the financial performance of the studied commercial banks