The Impact of liquidity and Capital Adequacy and ownership percentage and debt rate of Private Insurance Companies in Syria "Case Study

This study addresses the problem of profitability in insurance companies and aims to analyze and discussion the impact of liquidity and capital adequacy and debt rate of National Insurance Company. Assuming that there is impact statistically significant for each of the independent variables (liquidity, capital adequacy, debt rate) in the dependent variable (ROA). By using simple regression analysis to study the relationship between each dependent variable and a dependent variable and use the multiple regression analysis to study the impact of the independent variables together in the dependent variable. By using SPSS statistical analysis program. During the time from 2009 to 2016. The study showed inverse correlation but not statistically significant between (liquidity ratio and debt rate) and (ROA), and inverse correlation with statistically significant between (capital adequacy ratio) and (ROA). The most important results of this study are that the National Insurance Company has a high level of solvency to ensure the risk of failure to recover part of its funds and this ensures that no reduction in the capital adequacy ratio (margin of solvency) is less than 150%, which is the permissible limit. In addition, that the liquidity ratio increased during the period and this confirms that the National Insurance Company is work to take its investment decisions to not exposing to a financial difficulty.

"An Empirical Study on Credit Risk Management and the Return On Equity in Syrian Private Banks"

Credit risk management is one of the important topics in the banking sector and it is considered As an essential and decisive and proactive factor to reduce losses and earn an acceptable level of return to its shareholders. The objective of research to study the impact of credit risk management on the rate of return on equity in private banks in Syria and the nature of this effect. To achieve the goal of the search a Convenience sample was selected from private banks in Syria for which financial reports and risk management reports were available. The search results showed There is no statistically significant relationship between credit risk management and rate of return on equity in private banks in Syria in that time period At a significant level of 5% . but there is a statistically significant relationship between credit risk management and return on equity if the hypothesis is tested at a significant level of 10%. The results also showed a statistically significant relationship between the rate of non-performing loans and the rate of return on equity , And The capital adequacy ratio negatively affects the rate of return on equity.

Analyzing the Competitive Advantage in Syrian Banks Using Subjective Indicators (A Comparative Study between Commercial Bank of Syria and Bank of Syria and overseas)

The modern economic environment is characterized by its unstable variables due to the increasing competition conditions and the great technological development in various fields. This requires various sectors of the economy, including banks, to continuously strive to keep abreast of developments and to find competitive advantages that will enable them to continue and stay in the market. The aim of the research is to study the extent to which Syrian banks have achieved competitive advantage based on the subjective indicators by comparing them of the Commercial Bank of Syria and the Bank of Syria and overseas. A basic hypothesis was drawn up, with three sub-hypotheses, which were tested by the Statistical Package for Social Sciences, SPSS V (23). The researcher came up with several results, the most important of which are: The Commercial Bank of Syria and the Bank of Syria and overseas achieve a competitive advantage, Commercial Bank of Syria outperforms in the indices of capital adequacy and liquidity and quality of employees, while the Bank of Syria and overseas outperforms in the index of information systems and technology.

Effect of the determinants of capital adequacy in the degree of Bank Hedging of Syrian commercial banks

The objective of this study is to determine the determinants of capital adequacy affecting the degree of bank hedging of Syrian commercial banks, and to develop a standard model based on the financial analysis of the published financial statements of the Syrian banks. by analyzing the financial data of the study variables such as liquidity risk, credit risk, Interest rate risk, return on Equity, return on total assets, revenues power, for all 11 listed banks on the DSE over a period of time extending from 2011 to 2015, and making recommendations that help manage These banks on the development of the banking performance. Where the method used statistical analysis known as (Panel Data) by applying the following model yit = αi + β Xit +εit The study showed a statistically significant relationship between the degree of bank hedging on the one hand and the liquidity risk (LR), credit risk (CR), capital risk (CPR) and interest rate risk (IR) on the other hand. The study showed that there is no statistically significant relationship between the degree of bank hedging on the one hand and return on Equity (ROE) and return on total assets (ROA) and the revenues power (RP). The study recommended the adoption of banking policies that contribute to the achievement of bank hedging, in addition to following the behavior of the studied variables in view of their impact on the degree of bank hedging. Moreover, using the estimation equation because of its role in showing the impact of financial conditions on banking on the degree of bank hedging.

The Impact of Banking Risks on the Capital Adequacy of Private Commercial Banks in Syria " Case Study"

This study deals with analysis and discussion the impact of capital risk, credit risk, operational risk and liquidity risk on capital adequacy at Byblos Bank, Through analyze its financial statements of the variables of the study, By Using simple regression analysis, Using the (SPSS 19) statistical analysis program, during the time period of 2009-2014.

Effect of capital adequacy determinants on the performance of Syrian commercial banks

The objective of this study was to determine the effect of the determinants of capital adequacy on the return on equity as an indicator of the performance of Syrian commercial banks and to develop a standard model based on the financial analysis of published financial statements of Syrian banks. Credit risk, capital risk, interest rate risk, and IRP for all listed commercial banks listed on the Damascus Securities Exchange (DSE) over a period of time extending from 2011 to 2015, and making recommendations that help the banks to develop their banking performance.

Determinants of capital adequacy in Syrian private banks Empirical study

This study aims to recognize the determinants of capital adequacy in Syrian private banks listed in Damascus stock exchange. Through review of main theoretical and empirical research, six factors were chosen such as: credit risk, interest rate risk, liquidity risk, leverage risk, bank size and profitability. Analysis of data which was extracted from financial semi- annual reports of these banks was performed using multiple linear regression. The results showed inverse correlation between credit risk, interest rate risk and capital adequacy ratio. This study also confirms positive relationship between leverage risk and capital adequacy ratio. On the other hand, the size of the bank and its profitability does not seem to have essential role in determining capital adequacy ratio in Syrian private banks.

The misleading impact of international accounting standard No (21) individually on users of informative at private syrian banks

The study aims to show the effect of implementing the above mentioned accounting standard No 21 and the effect of hard currency prices , taking it into concideration when preparing the results of the private Syrian banks activities . We should concentrate on it disregarding the changes that happened to the value of terms and other elements in the financial statments due to the general level of changes of the prices of the local currency . this will give misleading and incorrect results to data users and the financial information depended upon in taking its investment decisions , each from his own point of view . The study realises the changes that will affect the financial results after excluding the profits which result from the changes in the prices of foreign currency . The study has shed light on the great impact on the final results of profit or loss , after excluding the effect of accounting standard No 21 , which will affect the accuracy of the outcome , especially if it seriously leads to hiding the losses resulting from traditional activities and the actual services provided from these banks , in addition to the change of the applied analytical and financial rate on the part of the users of these data and information Also , the study has given a number of recommendations taking into account the previous results. the most important is the necessity of taking the general price changes into consideration , regarding all different elements of terms , lists and financial outcome , the same as the changes that happened to the prices of the foreign currency . it is essential that officials who check the accounts must clearly reveal the financial lists of the banks objectively and transparenly .we should try to convince banks mangements how weak the evidence of these reports and lists are, because they don’t express reality with transparecy .

Determinants of Capital Adequacy and their Impact on Banking Hedging: An Applied Study of Syrian Private Banks

This study aims to identify the relation and the impact of capital adequacy determinants on the capital adequacy and banking hedging in the Syrian Arab republic. To achieve this, data were collected from two sources, which included bank's financial statement and disclosers (which represent the study sample), and Damascus Stock Exchange reports related to the period from 2007 to 2011.