العلاقة بين تكلفة هيكل رأس المال على كفاية رأس المال (دراسة تطبيقية على المصارف في فلسطين).
Date
2023-12-04
Authors
ايات جبر عبد الحميد عبد
Ayat J A Abed
Journal Title
Journal ISSN
Volume Title
Publisher
Al-Quds University
Abstract
تهدف هذه الدراسة إلى التعرف على العلاقة بين تكلفة هيكل رأس المال وكفاية رأس المال على المصارف في فلسطين. وطُبقت الدراسة على المصارف المحلّية والوافدة التي بلغت (13) مصرفاً، وتمّ اختيار عينة تمثلت بـ (9) مصارف محلّية ووافدة، وتمّ الحصول على البيانات للفترة المالية ما بين عام 2015 إلى عام 2021. تمّ استخدام المنهج الوصفيّ التحليليّ من خلال برنامج التحليل الإحصائيّ E-views لتحليل البيانات الرقميّة، وذلك من خلال نموذج الانحدار الخطيّ المتعدد.
وتوصّلتِ الدراسة إلى مجموعة منَ النتائج، كان أبرزها: توجد علاقة ذات دلالة إحصائية بين تكلفة هيكل رأس المال وكفاية رأس المال، لا توجد علاقة ذات دلالة إحصائية بين تكلفة هيكل رأس المال وكفاية رأس المال من خلال مخاطر الائتمان، توجد علاقة سلبية ذات دلالة إحصائية بين تكلفة هيكل رأس المال وكفاية رأس المال من خلال مخاطر السيولة ومخاطر رأس المال، وتوجد علاقة إيجابية ذات دلالة إحصائية بين تكلفة هيكل رأس المال وكفاية رأس المال من خلال العائد على حقوق الملكية ومعدل قوة الإيرادات، وأخيرًا من أبرز المحددات المرتبطة بتكلفة هيكل رأس المال هي العائد على حقوق الملكية، تلاها مخاطر السيولة. وتوصّلتِ الدراسة بناءً على نتائج اختبار الفَرضّيات إلى مجموعة من التوصيات، كان أبرزها: ضرورة الاهتمام بتكلفة رأس المال من أجل تعزيز قدرة المصارف على التعامل مع الانخفاضات في في مصادر التمويل أو التغيرات غير المتوقّعة فيها ومواجهة الطلب الجديد على القروض أو سحوبات الودائع، وللحدّ منَ الخسائر التي قد يتحملها المصرف، وتعزيز قدرتها على مواجهة التزاماتها قبل أن تؤثر على أموال المودعين واستمراريتها في تقديم الخدمات المصرفية، وتعزيز قدرتها على تحقيق التوازن بين المخاطر التي يتحملها المستثمر والعائد الذي يرغب في تحقيقه. وأخيراً، تعزيز قدرتها على إدارة أصولها.
This study aims to identify the relationship between the cost of capital structure and capital adequacy on banks in Palestine. The study was applied to local and expatriate banks, which amounted to (13) banks, and a sample of (9) local and expatriate banks was selected, and data was obtained for the financial period between 2015 to 2021. The descriptive analytical approach was used through the statistical analysis program E-views to analyze numerical data through the multiple linear regression model. The study reached a set of results, the most prominent of which were: There is a statisti-cally significant relationship between the cost of capital structure and capital adequacy, there is no statistically significant relationship between the cost of capital structure and capital adequacy through credit risk, there is a statistically significant negative relation-ship between the cost of capital structure and capital adequacy through liquidity risk and capital risk, and there is a statistically significant positive relationship between the cost of capital structure and capital adequacy through return on equity and revenues power, and finally the most prominent determinants associated with the cost of the capi-tal structure are return on equity, followed by liquidity risk. Based on the results of the hypothesis test, the study reached a set of recommendations, the most prominent of which were: the need for banks to pay attention to the cost of capital in order to en-hance the ability of banks to deal with declines in funding sources or unexpected changes in them and to face the new demand for loans or deposit withdrawals, and to reduce losses that the bank may bear, and enhance its ability to face its obligations be-fore it affects depositors' funds and its continuity in providing banking services, and enhancing its ability to balance the risks incurred by the investor and the return he wishes to achieve. Finally, enhance its ability to manage its assets.
This study aims to identify the relationship between the cost of capital structure and capital adequacy on banks in Palestine. The study was applied to local and expatriate banks, which amounted to (13) banks, and a sample of (9) local and expatriate banks was selected, and data was obtained for the financial period between 2015 to 2021. The descriptive analytical approach was used through the statistical analysis program E-views to analyze numerical data through the multiple linear regression model. The study reached a set of results, the most prominent of which were: There is a statisti-cally significant relationship between the cost of capital structure and capital adequacy, there is no statistically significant relationship between the cost of capital structure and capital adequacy through credit risk, there is a statistically significant negative relation-ship between the cost of capital structure and capital adequacy through liquidity risk and capital risk, and there is a statistically significant positive relationship between the cost of capital structure and capital adequacy through return on equity and revenues power, and finally the most prominent determinants associated with the cost of the capi-tal structure are return on equity, followed by liquidity risk. Based on the results of the hypothesis test, the study reached a set of recommendations, the most prominent of which were: the need for banks to pay attention to the cost of capital in order to en-hance the ability of banks to deal with declines in funding sources or unexpected changes in them and to face the new demand for loans or deposit withdrawals, and to reduce losses that the bank may bear, and enhance its ability to face its obligations be-fore it affects depositors' funds and its continuity in providing banking services, and enhancing its ability to balance the risks incurred by the investor and the return he wishes to achieve. Finally, enhance its ability to manage its assets.