THE IMPACT OF THE BASEL III COMMITTEE DECISIONS ON THE PERFORMANCE OF BANKS IN IRAQ

Abstract

This study investigates the impact of the Basel III Committee decisions on bank performance in Iraq. This study utilizes quantitative correlational and multiple regression analysis using an SPSS program (Version 28) was used in data to identify the relationship between the impact of the Basel III Committee decisions on the performance of banks in Iraq through sampling five banks listed on the Iraq stock exchange over the period 2013 to 2019. This study found that the Liquidity Coverage Ratio (LCR) positively influences Return on Asset and Return on Equity, respectively. Meanwhile, Net Stable Funding Ratios (NSFR) positively influences Return on Asset and Return on Equity. In addition, the Basel III Committee decisions (leverage ratio (LR)) negatively affect the Return on Asset and Return on Equity. Among the three variables examined, the liquidity coverage ratio, net stable funding ratio, and leverage ratio, in all models, the Liquidity Coverage Ratio has a statistically significant relationship with the profitability ratios.