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.
