دور الاستحواذ والاندماج في البنوك الفلسطينية في تحسين الاداء المالي والتشغيلي
Date
2022-11-13
Authors
فداء موسى محمد كنعان
Feda Mousa Mohammad Kanan
Journal Title
Journal ISSN
Volume Title
Publisher
Al-Quds University
Abstract
هدفت الدراسة إلى التعرف على أثر الاستحواذ و الاندماج المصرفي على الأداء المالي المقاس بالمتغيرات (العائد على الملكية، العائد على الأصول، العائد على الاستثمار)، والأداء التشغيلي المقاس بالمتغيرات (معدل دوران الأصول، هامش التدفق النقدي، نسبة الكفاءة للبنوك، نسبة الائتمان للودائع) في البنوك الفلسطينية. وقد استخدمت الدراسة منهج التحليل الكمي وقياس الاثر من خلال تحليل الإنحدار البسيط , وتكون مجتمع الدراسة من جميع البنوك الفلسطينية التي قامت بعمليات الاستحواذ والاندماج المصرفي منذ نشاة القطاع المصرفي الفلسطيني, وتم تقسيم فترات تحليل القوائم المالية الى الى فترتين الاولى 5 سنوات لفترة ما قبل الاندماج والاستحواذ والثانية 5 سنوات اللاحقة للاندماج والاستحواذ . وتوصلت الدراسة إلى وجود علاقة ايجابية ذات دلالة إحصائية بين الاندماج المصرفي ومؤشرات الأداء المالي والتشغيلي، مما يعني أن الاندماج المصرفي ساهم في تحسين الأداء المالي والتشغيلي للبنوك موضوع الدراسة. كما وأوصت الدراسة ضرورة توجه البنوك الفلسطينية الصغيرة إلى الاندماج لتشكيل وحدات مصرفية أكبر حجماً وأكثر قدرة على النهوض بالقطاع المصرفي ليواكب احتياجات الاقتصاد الفلسطيني، بالإضافة إلى رفع قدرتها التنافسية في السوق المصرفي. بالاضافة الى عمل سلطة النقد الفلسطينية على تشجيع البنوك للتوجه نحو الاندماج والاستحواذ من خلال اصدارها قرارات لرفع راس مال البنوك لحثها للتوجه نحو الاندماج والاستحواذ.
The purpose of the study is to determine the impact of bank acquisition and merger on financial performance as measured by variables (return on ownership, return on assets, and return on investment) and operational performance as measured by variables (asset turnover rate, cash flow margin, efficiency ratio for banks, credit to deposit ratio) in Palestinian financial institutions. The study used the quantitative analysis method and measured the impact using simple regression analysis, and the sample and study population consisted of the financial statements of Palestinian banks that were part of banking mergers and acquisitions since the inception of the Palestinian banking sector, and the financial statement analysis periods were divided into two periods, the first 5 years for pre-merger and acquisition and the second 5 years after the merger and acquisition. The study discovered a statistically significant relationship between banking merger and financial and operational performance indicators, implying that banking merger contributed to the improvement of the banks under study's financial and operational performance. The study also suggested that small Palestinian banks merge to form larger banking units capable of promoting the banking sector and keeping up with the needs of the Palestinian economy, as well as increasing their competitiveness in the banking market. In addition to the work of the Palestinian Monetary Authority to encourage banks to merge and acquire by issuing decisions to raise the capital of banks to encourage them to merge and acquire.
The purpose of the study is to determine the impact of bank acquisition and merger on financial performance as measured by variables (return on ownership, return on assets, and return on investment) and operational performance as measured by variables (asset turnover rate, cash flow margin, efficiency ratio for banks, credit to deposit ratio) in Palestinian financial institutions. The study used the quantitative analysis method and measured the impact using simple regression analysis, and the sample and study population consisted of the financial statements of Palestinian banks that were part of banking mergers and acquisitions since the inception of the Palestinian banking sector, and the financial statement analysis periods were divided into two periods, the first 5 years for pre-merger and acquisition and the second 5 years after the merger and acquisition. The study discovered a statistically significant relationship between banking merger and financial and operational performance indicators, implying that banking merger contributed to the improvement of the banks under study's financial and operational performance. The study also suggested that small Palestinian banks merge to form larger banking units capable of promoting the banking sector and keeping up with the needs of the Palestinian economy, as well as increasing their competitiveness in the banking market. In addition to the work of the Palestinian Monetary Authority to encourage banks to merge and acquire by issuing decisions to raise the capital of banks to encourage them to merge and acquire.