Internal determinants analysis of Commercial banks profitability listed in Damascus security exchange during the crisis (An Applied Study)

This study aimed to analyze the Internal determinants of Commercial bank profitability listed in Damascus Security exchange during the current crisis in Syria, To achieve that, the researcher collected data on all the listed commercial banks ,which their number of eleven banks and for the period 2011 – 2015. Where the expression of profitability, which represents the dependent variable in the study by rate of return on assets. While the determinants profitability included , which represents independent variables , all of the ( Bank age , Bank size, capital ratio, direct credit facilities index, credit quality, management efficiency ,Non interest income , cost efficiency, Evaluation Differences in Exchange unearned , rate of Deposits at Banks and rate of Investment in securities ).

The impact of adopting IFRS9on measuring the financial instruments of the listed conventional banks at Damascus Security Exchange (Empirical study)

This study highlights the effects of adopting the International Financial Reporting Standard No. 9 (IFRS9) on measuring the financial instruments of the conventional listed banks at Damascus Security Exchange (DSE) which reached to eleven banks through an analysis of the financial statements of these banks before and after the adoption in two scenarios as follow: 1- To reclassify all available for sale (AFS) financial instruments under the fair value through profit orloss (FVTPL) category as held for trading instruments. 2- To reclassify all debt instruments under amortized costs as held to maturity (HTM) instruments and to reclassify the equity instruments under the FVTPL.