A Master Thesis on: (Importance of Analyzing Financial Statements in Managing Bank Credit for Iraqi Private Commercial Banks for Period From (2010-2020))

A master’s thesis was discussed in Department of Financial and Banking Sciences, College of Administration and Economics, Al- Iraqia University. The aim of thesis was to identify, measure and analyze financial ratios for the research sample banks, to identify bank credit and its indicators, study the relationship between financial ratios and bank credit indicators and their importance in achieving credit decisions for the Iraqi banking sector.

The study recommended the need to pay attention to the bank credit aspect through various means to satisfy the needs and desires of customers, because bank credit is the main activity for the work of commercial banks, as well as achieving a balance between amount of deposits and credit granted, because increasing it in an ill-conceived way exposes banks to the risks of lack of liquidity.

The discussion committee consisted of the following gentlemen:

Prof. Dr. Osama Jabbar Musleh, Chairman.

Assist. Prof. dr. Elham Mohamed Watheq, member.

Assist. Prof. Mothher. Omar Mahmoud Akkawi, member.

Prof. Dr. Iftikhar Muhammad Manahi al-Rafi’i, member and supervisor.