Effect Some of the Financial Indicators in The Banking Efficiency of Listed Banks Sample in The Iraq Stock Exchange

Abstract

The research aims to measure and analyze the impact of financial indicators on the banking efficiency of a sample of banks listed on the Iraq Stock Exchange using the Fixed Effects Model for Panel Data for the period (2005-2022). To obtain the research results, banking efficiency was measured using the Data Envelopment Analysis method for banks according to the Variable Returns to Scale model with directional output, and financial analysis models (financial ratios) were used to measure the financial indicators of banks. The research reached several conclusions, the most important of which is the existence of a significant positive relationship between (return on assets, return on equity, return on deposits, and employment ratio) and banking efficiency.