College of Administration and Economics

Higher Diploma Research in the Department of Banking and Financial Sciences discusses “Evaluating the Financial Performance of a Sample of Iraqi Commercial and Islamic Banks Using the PATROL Model: A Comparative Study”… Sunday, October 8, 2023..

The Department of Banking and Financial Sciences at the College of Administration and Economics, University of Mosul, discussed the research of the Higher Diploma in Banking Sciences tagged “Evaluation of the financial performance of a sample of Iraqi commercial and Islamic banks using the PATROL model: a comparative study”.

The study… Which was submitted by the student “Maha Muhammad Ismail” in the Department of Financial and Banking Sciences to evaluate the financial performance of banks, which is one of the most important topics raised in the banking literature, and despite the multiplicity of evaluation models, some of them have a superior advantage, and the PATROL model is one of the most important of these models that can be relied upon in evaluating the performance of Iraqi banks, and this was done by applying to eight banks distributed equally between commercial and Islamic for the period (2019-2022), while the validity of the hypotheses of the study, including the possibility of Using the PATROL model in evaluating the financial performance of the banks of the study sample.

The study reached several results, the most important of which are: There is a disparity in financial performance between the banks of the study sample, but the Iraqi commercial banks outperformed the Iraqi Islamic banks in the field of financial performance in general.

The discussion committee was headed by Assistant Professor Dr. Saja Fathi Mohamed and the membership of each of the teacher Dr. Harith Ghazi Al-Dabbagh and the supervision and membership of the teacher Dr. Ashti Abdul Sattar Abdul Ghani.

The study reached several results, the most important of which are: There is a disparity in financial performance between the banks of the study sample, but the Iraqi commercial banks outperformed the Iraqi Islamic banks in the field of financial performance in general.

The discussion committee was headed by Assistant Professor Dr. Saja Fathi Mohamed and the membership of each of the teacher Dr. Harith Ghazi Al-Dabbagh and the supervision and membership of the teacher Dr. Ashti Abdul Sattar Abdul Ghani.