College of Administration and Economics

The Department of Banking and Financial Sciences at the College of Administration and Economics, University of Mosul, discussed the master’s thesis tagged “The impact of the application of Basel III courses for capital adequacy on the performance of commercial banks – a study in a sample of Arab countries”.

Part of it was attended by the Dean of the college, Prof. Dr. Thaeir Ahmed Saadoon Al-Samman.

The current study submitted by the student “Rahma Shamsi Ammash Al-Taie” in the Department of Financial and Banking Sciences aimed to: Testing the impact of the application of Basel III courses for capital adequacy on the performance of Arab commercial banks The study sample included a group of commercial banks operating in a number of Arab countries (UAE, Jordan, Qatar, and Kuwait), which numbered (28) commercial banks during the period (2010-2021). The main hypothesis of the research is the existence of a significant impact of Basel III decisions for capital adequacy and the performance of commercial banks, has been using basic models for the analysis of double data (Panel data) aggregate regression model and fixed impact model and random impact model.

The study concluded to the most important conclusions: the existence of a moral effect between the application of Basel III decisions and the performance of Arab commercial banks in the study sample, and there is a positive moral impact of the size of the bank in the returns of commercial banks, while there was a negative moral impact of non-operating loans in the returns of commercial banks, and this means that the application of Basel 3 decisions for capital adequacy works to increase bank returns.

The discussion committee was headed by Assistant Professor Dr. Namir Amir Jassim Al-Sayegh, and the membership of Assistant Professor Dr. Nozad Rajab Zubair from the University of Duhok, and Assistant Professor Dr. Laila Abdul Karim Mohamed, under the supervision and membership of Assistant Professor Dr. Saja Fathi Mohamed.