Vol. 21, N°1 (2026)

72

15

The impact of liquidity risk management strategies on bank performance evaluation in Iraq

Résumé

The study examines liquidity risk management strategies and their impact on banking performance in Iraqi banks, highlighting liquidity as a vital element for the stability of the banking sector. Awareness of its importance has increased following global financial crises, particularly the 2008 crisis. The research focuses on analyzing the effects of several strategies—such as diversifying funding sources, managing assets and liabilities, and maintaining liquid assets—on financial performance indicators like return on assets (ROA) and return on equity (ROE). The results, based on data from three Iraqi banks, revealed a liquidity gap in the Iraqi banking sector, primarily due to the heavy reliance on short-term deposits to finance long-term investments. The analysis also showed that banks with higher liquidity levels tended to be more stable but less profitable, whereas excessive liquidity utilization (lending and investment) increased returns but also elevated risk levels. The study concludes that banks should strike an effective balance between liquidity and profitability, strengthen their capital bases, and enhance liquidity management efficiency to mitigate risks and ensure financial sustainability.

Comment citer cet article

رافد رزاق عواد عبد الله و غازي الزواري (2026) " أثر استراتيجيات إدارة مخاطر السيولة على تقييم الأداء المصرفي في العراق " المجلة العالمية لإدارة الأعمال و التكنولوجيات، المجلد 21، العدد 1 مارس، ص1- http://www.ijmat.tn/pages/articles/30/177 - 15