An Evaluation Financial Performance of The International Bank for Trade and Finance by Used Financial Ratios

The study aimed to evaluate the financial performance of the International Bank for Trade and Finance during the period (2010- 2015), the financial ratios (ROI, ROE, P/E) were used, which Return on Investment, Return on Equity, and Price to Earnings Ratio. Also these ratios were connected with the marketing value of the share to determine their ability to explain the changes in price.

Companies` Practice of Income Smoothing Behavior and its Impact on Earnings per Share: An Empirical Study on Public Companies listed in Damascus Securities Exchange

This study aims to detect the existence and the extend of using the income smoothing practice by the public joint stock companies listed in Damascus Securities Exchange (DSE). The Study also aims to find out and examine the relationship between income smoothing practice and earnings per share (EPS). To achieve the above objectives, the study examined the hypotheses and the said relationships through the data of 18 public companies listed in Damascus Securities Exchange (DSE). And this test conducted through the period from 2010 to 2014.

The Impact of Capital Structure on Profitability at Syrian Private Banks

The formation of optimal capital structure is considered as one of the most difficult challenges that face management at banks, by exploring the capital structure at Syrian private banks, the researcher noticed that Syrian private banks depend on short term debt financing, however, the researcher sees that this kind of debt will have a weak impact on the profitability of Syrian private banks for not having long term debt financing. Thus this study discussed the impact of capital structure on profitability at Syrian Private Banks, it answered questions where if there were a significant impact of retention ratio, debt ratio, and leverage ratio on profitability measured by return on assets, return on equity, and net investment margin.

Proposed Model for Relationship between Banking Organization Characteristics and Voluntary Disclosure of Social Responsibility An Empirical Study on Private Banks Listed in Syrian Commission on Financial Markets and Securities

This research work aimed at whether or not a model express on the relationship between banking organization characteristics and voluntary disclosure of social responsibility in the annual report. To achieve this aim, the researchers developed an index against which voluntary disclosure of social responsibility may be measured, in the field of study represented by eleven private Syrian banks.

The Role of Activity Based Costing in Measuring Customer Profitability Application Study on Syrian Commercial Bank branch /2/ in Lattakia

In a highly competitive environment, the banks seek to expand its customer base of banks by winning new customers as well as retain existing customers, but it is not necessarily that the large amount of customers can help to improve the profitability of the bank, there may be customers contribute to increase profits and others may cause more losses, which necessarily calls to customer profitability measure for the best understanding of the different profit's resources in the bank. Then the problem of indirect costs allocation to each customer appears, and then the need to rely on Activity Based Costing system (ABC) in order to determine the exact cost of each customer. The strength of this system appears from its philosophy which based on that the activity is the real consumer of bank's resources and the bank customer is the one who consumes this activity and that leads to improve the tracking and tracing of cost elements to each bank's customer in the end. The main objective of the research is studying ABC 's role in customer profitability measure, and the role of this accounting in providing necessary information to achieve the optimal mix of customer in order to maximize profits. This study has been applied to Commercial Bank of Syria in Lattakia-second branch as a case study, in order to measure customer profitability in the reality using the Activity Based Costing. This study found that the use of Activity Based Costing is more accurate than the traditional system in the banking customer profitability measurement and then a greater possibility of discrimination between the profitable customer and the unprofitable customer, and that in the absence of the applying of customer profitability accounting in the bank.

The effect of Liquidity on Islamic Banks Profitability (Empirical Study on Syrian Islamic Banks)

This study aims to clarify the concept of profitability and liquidity at the Islamic Banks, and discuss how the liquidity affects the Islamic banks profitability. In order to achieve these objectives, the researcher, after presenting the theoretical framework for the study, conducts a case study of the Islamic banks working in Syria (Albaraka- Syria Bank, Cham Bank, Syria International Islamic Bank), and conducts an appropriate statistical test to show the relationship between the liquidity and profitability (measured by ROA) of those Islamic banks. The researcher depends on the financial statements in the reports published by Islamic banks, using the statistical program SPSS 18 to get the results of this test. This study concluded that: there is no a significant relationship between Islamic banks liquidity and profitability, although they have high liquidity ratios, and low return on assets in general.

The use of the most important economic and marketing indicators in the evaluation of some dairy products in small workshops in Homs governorate

This research aimed to study some economic and marketing indicators to evaluate dairy products in small workshop in Homs governorate in 2010. Gross data of 68 samples of small –scale milk processors, 58 samples of retailers and 7 samples of wholesalers buyers were used. Results indicated that the cost of Almichelle cheese manufacturing was the highest among the products, while the least was for diluted yoghurt. The analysis results also indicated that, for margins the processor was the highest for Alhalom، Almichelle while retailers achieved the highest marketing margin for other products. Net return indicators showed that retailers achieved the highest for Albaladi and Labneh production while the processors achieved the highest net return for other products. The study concluded the need to focus on products that generate higher profit rate, manufacturing of a new low-cost products, reduce marketing parties and develop efficient information systems.

Interest Rate and its Impact on the Profitability of Commercial Banks (the Bank of Syria and Overseas Case Study)

The interest issue was for long time ago and still one of the critical issues debated among economists through it monetary policy tools can be implemented in order to reach the economic goals set by the economic policy of any country, With the appearance of the banks, which have been considered as the backbone of the economy and the basic cell of the national economy growth and its engine as they keep, move, develop, and facilitate the exchange of money the interest rate has become as a nervous system for commercial banks because of its significant impact on the revenues and expenses of these banks through the interest rates debtors and creditors imposed on their activities,Therefore, the main aim of this research is to study the impact of the net interest margin on the profitability of commercial bank by conducting an empirical study in The Bank of Syria and Overseas (BSO), the commercial bank has been chosen because the interests debtors and creditors constitute the largest proportion of revenues and expenses of commercial banks by displaying the size of revenues and expenses of the bank and their vulnerability to interest rates imposed by the central bank this study found that the profitability of commercial banks consists mainly of the net interest margin which reflects the difference between the creditor interests levied for the facilities granted and the debtors interests paid on deposits.

The Role of Customer Profitability Analysis approach in Rationalizing Managerial Decisions – An empirical Study At education services Companies

This study deals with the application of the role of customer profitability analysis from a cost approach that aids the company rationalizing its managerial decisions. The target of this study has also been to assess the ability of the customer profitability analysis approach to furnish additional cost information to the organization that uses this approach in comparison with the traditional cost approaches. Consequently, ensuring of contributive factors of this assessment in rationalizing the managerial decisions. Accordingly, an empirical study has been applied in the educational services companies in Syria, where an enormous importance is laid upon the customer, and where the competition percentage is high among the companies offering educational services. A huge importance is laid upon the managerial decisions which enable the company to gain and retain the most profitable customers. The study has proven effective in following the customer profitability analysis approach in the educational services companies. Furthermore, it has also proven the contributive factor of rationalizing managerial decisions regarding the customers, who stand for the profit resource of such companies in the long term.

Testing the Usefulness of Accounting Information of Preliminary and Final Financial Reports in Damascus Stock Exchange

The objective of this study is to examine the relationship between accounting information and stock prices of listed companies on Damascus Stock Exchange in order to assess the usefulness of accounting information for investor’s decisions. Price Regression Model has been used to measure the explanatory power of book value and earnings in relation to variations in stock prices during the period from 2009 to 2012. The findings show that (1) preliminary financial reports provide useful accounting information for investors (2) earnings per share has a stronger impact on stock prices than book value (3) in comparison with final financial reports, balance sheet accounting information were more useful; whereas, income statement information were less useful.