تعد عمليتا الاندماج و الاستحواذ خياراً له الأولوية بالنسبة للبنوك حتى تنمو و تزداد حجماً. حصلت على أهميتها في عالم الشراكة اليوم نظراً للمنافسة الشديدة في بيئة الأعمال.
في هذه الورقة محاولة لتقييم أثر الاندماج على الأداء المالي لبنك سرادر الذي اندمج مع بنك عوده في العام 2004 لتشكيل مجموعة عوده سرادار المصرفية للخدمات الخاصة. و سيتم التقييم باستخدام أحدث نموذج للتحليل المالي – نموذج CAMEL و الذي يقيس أداء البنوك بالاعتماد على معايير مثل ملاءة رأس المال، جودة الأصول، كفاءة الإدارة، جودة الأرباح و السيولة. امتدت فترة الدراسة من العام 2000 و حتى نهاية العام 2008. تم تقسيم فترة الدراسة إلى فترة قبل الدمج و فترة بعد الدمج. جمعت بيانات الدراسة بشكل أساسي من التقارير السنوية.
أظهرت نتائج الدراسة تحسن الأداء المالي لبنك سرادار في مرحلة بعد الدمج و ذلك بالنسبة لمعظم مؤشرات نموذج CAMEL.
The merger and acquisition operations has been preferred choice for banks to grow
and becoming big .It got its importance in the world of partnership today due to the sever
competition in the business environment. This paper is an attempt to evaluate the impact of
merger on the financial performance of bank Sradar that merged with bank Audi in 2004 to
formulate the Audi-Sradar banking group for private services. The evaluation is conducted
by applying the most recent model for financial analysis-the CAMEL model- that
measures the bank performance based on indicators such as the adequacy of capital, the
quality of assets, the efficiency of management, the quality of earnings and liquidity. The
study spans the period from 2000 to 2008. The study period is divided into the pre and post
merger periods. The data is primarily collected from the annual reports. The results reveal
that there is an improvement in the financial performance of Sradar bank in the post
merger period for most of the indicators in the CAMEL model.
References used
FRITZ, W. Bankenfusionen- Wo Bleibt Der Kunde? Institut für Marketing, Technische Universität Braunschweig, 2008, 1-9
SAID, R. M.; NOR, F. M.; LOW, S. W. ; ABDUL RAHMAN, A. The Efficiency Effects of Mergers and Acquisitions in Malaysian Banking Institutions. Asian Journal of Business and Accounting, Vol. 1, No.1, 2008, 47-66
GATTOUFI, S.; AL-MUHARRAMI, S.; AL-KIYUMI ,A. The Impact of Mergers and Acquisitions on the Efficiency of GCC Banks. Eurasian Journal of Business and Economics, Vol. 4, No.4, 2009, 94-100
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