دورة حياة المصرف وانعكاسه على الاداء المالي والعوائد السوقية للاسهم دراسة تطبيقية على عينة من المصارف الاهلية العراقية للمدة 2013-2022
Yazarlar
يتناول هذا البحث دراسة العلاقة بين مراحل دورة حياة المصرف وتأثيرها على الأداء المالي والعوائد السوقية لأسهمه, مع التركيز على المصارف في الأسواق النامية. اعتمد البحث على منهج وصفي تحليلي, حيث تم تصنيف المصارف إلى مراحل دورة حياة محددة بناءً على مؤشرات مالية وسوقية, وتحليل البيانات المالية وتقارير الأسهم خلال فترة زمنية محددة. أظهرت النتائج وجود فروقات معنوية في الأداء المالي والعوائد السوقية بين مراحل دورة الحياة المختلفة, مما يؤكد تأثير مرحلة حياة المصرف على كفاءة الأداء وقيمة الأسهم السوقية. يساهم البحث في تقديم إطار تحليلي عملي يدعم صانعي القرار الإداريين والمستثمرين في تحسين استراتيجياتهم المالية والاستثمارية, كما يسد فجوة معرفية مهمة في الأدبيات المصرفية, لا سيما في السياقات الناشئة
Anahtar Kelimeler:
دورة حياة المصرف - المؤشرات المالية - العوائد السوقية[1] [1] Al-Humaid, A. (2019). Financial Analysis.1
[2] [2] Al-Hanaki, M. S. (2020). Fundamentals of Financial Accounting.2
[3] [3] Al-Hanaki, M. S. (2020). Financial Analysis and Financial Markets.3
[4] [4] Al-Hanaki, M. S. (2022). Company and Stock Valuation – Theoretical Foundations and Practical Applications
[5] [5] Al-Khalid, M. (2024). The Impact of Economic Factors on the Market Value of Real Estate
[6] [6] Al-Khawalda, M. (2022). Financial Management in Islamic Banks. Amman: Dar Wael Publishing
[7] [7] Al-Khatib, A. (2010). Financial Performance Analysis of Banks. Baghdad: Dar Al-Hikma
[8] [8] Al-Shamma, M., & Al-Hamoud, N. (2007). Modern Banking Management. Beirut: Dar Al-Kutub Al-Ilmiyah.10
[9] [9] Al-Shammari, K. A. (2022). The Effect of Bank Life Cycle Stages on 12.Financial Performance and Market Value: An Applied Study on Listed Saudi Banks (2015–2021)
[10] [10] Al-Obaidi, A. H. (2021). The Effect of Bank Life Cycle on Financial Performance and Market Value: An Applied Study on Iraqi Banks
[11] [11] Abdelrahim, A., & Dahmani, A. (2019). Financial Performance Evaluation in Insurance Companies: An Applied Study in the Regional Fund for Agricultural Cooperation (2016–2018). Master’s Thesis
[12] [12] Abdullah, H. (2022). The Effect of Corporate Governance on Market Value in Emerging Markets. Doctoral Dissertation
[13] [13] Abdullah, N., & Abdulkarim, M. (2020). A Model for Predicting Stock Prices in the Iraq Stock Exchange. Tikrit Journal of Administrative and Economic Sciences, 40, 215–230
[14] [14] Al-Saleem, M. (2021). The Effect of Inflation on the Market Value of Industrial Companies in Saudi Arabia. Doctoral Dissertation
[15] [15] Al-Sayyid, A. A. (2023). Company and Stock Valuation.18
[16] [16] .Al-Tarawneh, A. (2015). Analysis of Factors Affecting the Market Value of Stocks in the Amman Stock Exchange. Journal of Economics and Human Development, 62
[17] [17] Al-Wadi, A., & Nazzal, H. (2010). Organizational Structure of Banking Institutions. Amman: Dar Al-Maseera.
[18] [18] .Khalil, A. (2021). The Gap Between Market Value and Book Value in Emerging Markets. Published Research.
[19] [19] Arab Monetary Fund. (2021). Efficiency of the Arab Banking Sector. Annual Report.
[20] [20] Middle East Journal of Financial Sciences. (2023). Analysis of Bank Performance in Growth Stages. Issue (45). Foreign Sources
[21] [21] Abuhommous, A. A. (2023). Corporate Life Cycle and Credit Scoring. Journal of Applied Economics.
[22] English Sources
[23] [1] Abuhommous, A. A. (2023). Corporate Life Cycle and Credit Scoring. Journal of Applied Economics.
[24] [2] Al-Farsi, H., Al-Shetwi, N., & Mansour, A. (2021). The Value Relevance of Fair Value Hierarchy of IFRS 13: Evidence from GCC Countries. Journal of Asian Finance, Economics and Business, 8(4), 195–204.
[25] [3] Al-Firmansyah. (2020). The Impact of Macroeconomic Variables on Stock Market Performance. Journal of Economics.
[26] [4] Al-Hawary, S. I. (2011). The Effect of Banks Governance on Banking Performance. International Journal of Business and Social Science, 2(17), 127-139.
[27] [5] Al-Homaidi, E. A., Tabash, M. I., Farhan, N. H. S., & Almaqtari, F. A. (2022). The Impact of Bank Life Cycle on Financial Performance: Evidence from GCC Banks. Journal of Sustainable Finance & Investment, 12(4), 1247-1274.
[28] [6] Al-Homaidi, E., Tabash, M., & Farhan, A. (2022). Impact of capital structure on market value: Evidence from GCC banks. Journal of Financial Regulation and Compliance, 30(1), 45–62.
[29] [7] Albrecht, W. S., Stice, E. K., Stice, J. D., & Swain, M. R. (2008). Accounting: Concepts and Applications (10th ed.). South-Western Cengage Learning.
[30] [8] Almotairi, M. (2009). A Framework for Strategic Planning in Banking. Journal of Business and Economics Research, 7(11), 75-82.
[31] [9] Amihud, Y., & Mendelson, H. (2020). Liquidity and Stock Returns. Journal of Financial Markets, 48.
[32] [10] Barney, J. B., & Hesterly, W. S. (2006). Strategic Management and Competitive Advantage: Concepts and Cases. Pearson Prentice Hall.
[33] [11] Berger, A. N., & Bouwman, C. H. S. (2020). Bank Liquidity Creation and Market Valuation. Journal of Financial Economics, 135(3), 678–703.
[34] [12] Berger, A. N., & Humphrey, D. B. (1997). Efficiency of Financial Institutions: International Survey and Directions for Future Research. European Journal of Operational Research, 98(2), 175–212.
[35] [13] Berger, A. N., & Mester, L. J. (1997). Inside the Black Box: What Explains Differences in the Efficiencies of Financial Institutions? Journal of Banking & Finance, 21(7), 895–947.
[36] [14] Berger, A. N., et al. (2020). Bank Life Cycle, Performance, and Market Valuation. Journal of Financial Stability, 50, 100772.
[37] [15] Black, F., & Scholes, M. (2018).Dividend Policy and Firm Value. Journal of Financial Economics, 129(3), 599-614.
[38] [16] Brealey, R. A., Myers, S. C., & Allen, F. (2020). Principles of Corporate Finance (13th ed.). McGraw-Hill Education.
[39] [17] Broyle, P. (2003). Financial Ratios and Investment Analysis. McGraw-Hill.
[40] [18] Casu, B., Girardone, C., & Molyneux, P. (2006). Introduction to Banking (2nd ed.). Pearson Education.
[41] [19] Churchill, N. C., & Lewis, V. L. (1983). The Five Stages of Small Business Growth. Harvard Business Review, 61(3), 30–50.
[42] [20] Daft, R. L. (2001). Organization Theory and Design (7th ed.). South-Western College Publishing.
[43] [21] Damodaran, A. (2012). Investment Valuation: Tools and Techniques for Determining the Value of Any Asset (3rd ed.). Wiley.
[44] [22] Damodaran, A. (2022). Modern Valuation Techniques. Stern School of Business.
[45] [23] Dawson, C. (2010). Financial Management for Non-Financial Managers. Kogan Page.
[46] [24] Diamonte, R., et al. (2021). Political Risk and Market Valuation. Journal of International Business Studies, 52(3), 345-361.
[47] [25] Doss, D. A., Sumrall, W. H., & McElreath, D. H. (2007). Financial Management: Principles and Applications. CRC Press.
[48] [26] Durrah, O., Rahman, A. A. A., & Jamil, S. A. (2016). Exploring the relationship between liquidity ratios and indicators of financial performance: An analytical study on food industrial companies listed in Saudi stock market. International Journal of Economics and Financial Issues, 6(2), 435–441.
[49] [27] Fama, E. F., & French, K. R. (2015). The Relationship Between Earnings and Stock Prices. Journal of Finance, 70(5), 1965-1999.
[50] [28] Greiner, L. E. (1972). Evolution and Revolution as Organizations Grow. Harvard Business Review, 50(4), 37–46.
[51] [29] International Accounting Standards Board (IASB). (2011). IFRS 13 Fair Value Measurement. Retrieved from https://www.ifrs.org/issued-standards/list-of-standards/ifrs-13-fair-value-measurement
[52] [30] Kahn, A. E. (2017). The Economics of Regulation: Principles and Institutions. MIT Press.
[53] [31] Keown, A. J., Martin, J. D., Petty, J. W., & Scott, D. F. (2011). Foundations of Finance: The Logic and Practice of Financial Management (8th ed.). Pearson.
[54] [32] . Lasher, W. R. (2008). Practical Financial Management (6th ed.). South-Western Cengage Learning.
[55] [33] . Lester, D. L., Parnell, J. A., & Carraher, S. (2003). Organizational Life Cycle and Performance among SMEs. International Journal of Commerce and Management, 13(1), 68–85.
[56] [34] . Maher, M. W., Stickney, C. P., & Weil, R. L. (2012). Managerial Accounting: An Introduction to Concepts, Methods, and Uses (11th ed.). South-Western Cengage Learning.
[57] [35] McKinsey & Company, Koller, T., Goedhart, M., & Wessels, D. (2018). Valuation: Measuring and Managing the Value of Companies (7th ed.). Wiley.
[58] [36] . Miller, D., & Friesen, P. H. (1984). A Longitudinal Study of the Corporate Life Cycle. Management Science, 30(10), 1161–1183.
[59] [37] . Neale, B., McElroy, T., & Pike, R. (2010). Business Finance: A Value-Based Approach (2nd ed.). Pearson Education.
[60] [38] . Noyer, C., et al. (2012). Banking Efficiency and Financial Stability. Journal of Financial Stability, 8(2), 75-84.
[61] [39] . Penman, S. H. (2010). Financial Statement Analysis and Security Valuation (5th ed.). McGraw-Hill/Irwin.
[62] [40] . Popa, I., & Cucui, I. (2009). The Role of Information Technology in Improving Banking Performance. Annals of the University of Oradea: Economic Science Series, 18(4), 344-348.
[63] [41] . Rose, P. S., & Hudgins, S. C. (2008). Bank Management & Financial Services (8th ed.). McGraw-Hill/Irwin.
Lisans
Telif Hakkı (c) 2026 Journal Port Science Research

Bu çalışma Creative Commons Attribution-ShareAlike 4.0 International License ile lisanslanmıştır.
Nasıl Atıf Yapılır
- Yayınlanmış: 2026-01-05
- Sayı: Cilt 9 Sayı 1 (2026): First Issue
- Bölüm: Articles






