أثر سياسات إدارة السيولة على تحقيق الأداء المالي المستدام

Abstract

This study aims to identify and measure liquidity management and its impact on financial performance in banks, focusing on liquidity through the cash balance ratio and financial performance through profitability and capital structure indicators, represented by the return on assets (ROA), return on equity (ROE), and total debt ratio. The study was limited to the Al Baraka Group during the period 2004–2025. It relied on the descriptive analytical approach in addition to an econometric study, through the use of a set of financial and statistical indicators to measure the impact of liquidity management on financial performance. The econometric results, using the multiple error correction model, confirmed the existence of a long-run equilibrium relationship and cointegration, where liquidity and financing resources positively affect financial performance. On the other hand, temporary inverse interactions appeared in the short run, which confirms the traditional banking dilemma that excessive holding of idle cash liquidity inevitably leads to a decline in the bank’s current profitability.