The repercussions of non-performing assets on financial fragility in
banks : An analytical study on a sample of commercial banks listed in
the Iraq Stock Exchange for the period from 2011-2019
Abdullah Kadhim Hassan
Qisma Saber Awadh
Al-Qadisiyah University – College of Administration and Economics
Corresponding Author: Qisma Saber Awadh
Abstract : The research seeks to show the extent of the impact of non-operating assets on enhancing the level of
financial fragility in commercial banks. Represented by the hypothesis of the correlation relationship and the
hypothesis of the influence relationship, the data and information requirements were collected Through the published
annual reports of the banks of the research sample consisting of (10) private commercial banks based on their
financial statements for the period from 2011 – 2019, and the analysis adopted a number of financial indicators and
statistical tools for data processing Using the statistical program (Eviews 7) and (Excel), the research reached a
number of conclusions, the most important of which is that the non-performing assets contribute to enhancing the
level of financial fragility of the bank, and that the non-performing assets index has a negative statistically significant
effect on the Z(score) index of fragility Finance for commercial banks, the research sample, in addition to providing a
number of recommendations.
Key words: NPAS non-performing assets, financial fragility, Z(score) inde
