Publication Details
Abstract
this research aims to analysis effect use tools finance derivative on performance financial and efficiency operational for banks commercial Iraqi during Period (2020–2024) , from during study applied on group from banks represented by In Baghdad Bank, Babylon Bank, Sumer Bank, Uruk Bank, Gulf Bank, and Al-Mansour Bank. come significance look for tools from the role Increasing using financial derivatives to increase banks' ability to manage risks, finance them, and enhance stability Its operating efficiency and earnings, particularly in an economic climate marked by volatility and instability market similar to the Iraqi market. Accepted look up "Methodology" to learn more about the analysis. combines the two theoretical and applied frames, where the analysis was finished. Annual financial data for banks using model data panel data for estimation effect, the six during the search time Utilize tools that are derivative of financial performance indicators (such as margin net interest (NIM), return on ownership (ROE), and return on origins (ROA). Additionally, operational efficiency (e.g., the ratio of operational expenses to revenues (C/I). In addition, it was finished using the following variables: the bank's size, liquidity, and headroom, as well as the percentage of loans that are stumbling. Reach. Use tools to search during the analysis experimental phase. Finance derivatives have a positive relationship with bank performance, therefore they help to increase indicator profitability and decrease oscillation profits. Additionally, the results indicated that excessive use of these tools may result in increased operational costs and administrative complexity, which in certain cases may have a detrimental impact on operational efficiency.