The Role Of Using International Banking Standards In Improving Banking Performance An Applied Research On A Sample Of Commercial Banks Listed In The Iraqi Stock Exchange

Abstract

The research aims to show the effect of international standards related to commercial banks on improving banking performance. In improving banking performance, the researchers relied on the analytical method giving a practical framework for the most common banking performance indicators deduced from international standards for analyzing the financial statements of commercial banks, the study sample. They are (Bank of Baghdad, Ashur International Investment Bank, and Trans-Iraq Bank). For the period between 2017 and 2020, we conclude this study. The financial analysis concludes that Ashur International Bank is the best commercial bank in the study sample, using modern international banking standards. For the real level of banking performance , the researchers recommend the commitment of the bank of Baghdad and the banks across Iraq to apply modern international standards to determine the real level of banking performance.