"The Role of Fixed Assets in Achieving the Net Profit" An Applied Research on a Sample of Iraqi Private Banks | ||
| Al-Ma'mon College Journal | ||
| Article 1, Volume 0, Issue 28, October 2018, Pages 94-109 | ||
| Authors | ||
| Hashim H. Hussein; Ali H. N. Bni lam | ||
| Abstract | ||
| The fixed assete is considered one of the banks funds prouided by privte resources, this is imposed by the nature of the banking business. These assets contribute in assistting the bank in its financial functions (Operations Activities, banking services and the investment activities), which achieve revenues to the bank and in turn profits to that bank. The main contribution of this research is in proving the role of fixed assets on achieveing the net profit, for selective iraqi private banks (Babylon Bank and Dijla & Furat Bank for Development and Investment), for the period from 2011 until 2014. This research was based on the assumption, that had been recognized by using standard quantitative approach, namely: " The fixed assets effect on the bank net profit at the level of significance of (0.01)" This research concluded that the fixed assets of Babylon bank effect on its net profit was (49%). How ever ,it showed no effect on net income concerning Dijla &Furat bank for development & investment. | ||
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