文章基本信息

标题：The effect of internal risks on the performance of Jordanian commercial banks
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作者：Ahmad Alkhazali ; Ghaith N. Al-Eitan ; Hayel Al-serhan 等
期刊名称：Accounting
印刷版ISSN：2369-7393
电子版ISSN：2369-7407
出版年度：2021
卷号：7
期号：7
页码：1819-1824
DOI：10.5267/j.ac.2021.6.002
出版社：Growing Science
摘要：This study mainly aimed to examine the effect of internal risks on the financial performance of the Jordanian commercial banks. The study sample comprised the entire commercial banks that are included in the Amman Stock Exchange (ASE) spanning the period from 2009 to 2019. The study formulated four hypotheses, which are related to the effects of liquidity risk and leverage risk on the bank’s performance, proxied by ROA and ROE. Based on the results, liquidity risk did not have a significant effect on both ROA and ROE, while leverage risk did not have a significant effect on ROA, but it did on ROE. It can thus be concluded that the use of financial leverage should be taken into consideration because of its negative influence on the banks’ financial performance, specifically on the shareholders’ returns. It is recommended that future studies examine the effect of additional risk types, like credit risk and operational risk on the performance of banks.
关键词：Internal risks of banks; Liquidity risk; Leverage risk; Financial performance of banks; ROA; ROE; Commercial banks