أثر الاندماج والاستحواذ على الأداء المالي للمصرف دراسة حالة: مجموعة عوده سرادار المصرفية للخدمات الخاصة

Authors

  • حنان ضاهر

Abstract

تعد عمليتا الاندماج والاستحواذ خياراً له الأولوية بالنسبة للبنوك حتى تنمو وتزداد حجماً. حصلت على أهميتها في عالم الشراكة اليوم نظراً للمنافسة الشديدة في بيئة الأعمال. في هذه الورقة محاولة لتقييم أثر الاندماج على الأداء المالي لبنك سرادر الذي اندمج مع بنك عوده في العام 2004 لتشكيل مجموعة عوده سرادار المصرفية للخدمات الخاصة. وسيتم التقييم باستخدام أحدث نموذج للتحليل المالي – نموذج CAMEL والذي يقيس أداء البنوك بالاعتماد على معايير مثل ملاءة رأس المال، جودة الأصول، كفاءة الإدارة، جودة الأرباح والسيولة. امتدت فترة الدراسة من العام 2000 وحتى نهاية العام 2008. تم تقسيم فترة الدراسة إلى فترة قبل الدمج وفترة بعد الدمج. جمعت بيانات الدراسة بشكل أساسي من التقارير السنوية. أظهرت نتائج الدراسة تحسن الأداء المالي لبنك سرادار في مرحلة بعد الدمج وذلك بالنسبة لمعظم مؤشرات نموذج CAMEL. The merger and acquisition operations has been preferred choice for banks to grow and becoming big .It got its importance in the world of partnership today due to the sever competition in the business environment. This paper is an attempt to evaluate the impact of merger on the financial performance of bank Sradar that merged with bank Audi in 2004 to formulate the Audi-Sradar banking group for private services. The evaluation is conducted by applying the most recent model for financial analysis-the CAMEL model- that measures the bank performance based on indicators such as the adequacy of capital, the quality of assets, the efficiency of management, the quality of earnings and liquidity. The study spans the period from 2000 to 2008. The study period is divided into the pre and post merger periods. The data is primarily collected from the annual reports. The results reveal that there is an improvement in the financial performance of Sradar bank in the post merger period for most of the indicators in the CAMEL model.

Downloads

Published

2016-08-21

How to Cite

1.
ضاهر ح. أثر الاندماج والاستحواذ على الأداء المالي للمصرف دراسة حالة: مجموعة عوده سرادار المصرفية للخدمات الخاصة. Tuj-econ [Internet]. 2016Aug.21 [cited 2024Nov.25];37(3). Available from: https://journal.tishreen.edu.sy/index.php/econlaw/article/view/1850

Issue

Vol. 37 No. 3 (2015): العلوم الاقتصادية والقانونية

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-ShareAlike 4.0 International License.

  • The authors retain the copyright and grant the right to publish in the magazine for the first time with the transfer of the commercial right to Tishreen University Journal of Research and Scientific Studies - Economic and Legal Sciences

     Under a CC BY- NC-SA 04 license that allows others to share the work with of the work's authorship and initial publication in this journal. Authors can use a copy of their articles in their scientific activity, and on their scientific websites, provided that the place of publication is indicted in  Tishreen University Journal of Research and Scientific Studies - Economic and Legal Sciences   .  The Readers have the right to send, print and subscribe to the initial version of the article, and the title of Tishreen University Journal of Research and Scientific Studies - Economic and Legal Sciences Publisher

  • journal uses a CC BY-NC-SA license which mean

    You are free to:

    • Adapt — remix, transform, and build upon the material
    •  
    • The licensor cannot revoke these freedoms as long as you follow the license terms.

  • Attribution — You must give appropriate credit, provide a link to the license, and indicate if changes were made. You may do so in any reasonable manner, but not in any way that suggests the licensor endorses you or your use.

  • NonCommercial — You may not use the material for commercial purposes.

  • ShareAlike — If you remix, transform, or build upon the material, you must distribute your contributions under the same license as the original.

  • No additional restrictions — You may not apply legal terms or technological measures that legally restrict others from doing anything the license permits.

Most read articles by the same author(s)