THE IMPACT OF FINANCIAL STATEMENT ANALYSIS ON ACHIEVING COMPETITIVE ADVANTAGE FOR PRIVATE COMMERCIAL BANKS

Abstract

Private commercial banks are among the most important institutions in the financial sector, playing a crucial role in supporting economic growth and financing business activities. Achieving competitive advantage is vital to the continuity of these banks' businesses in a competitive market. Financial statement analysis is considered a strategic tool that enables banks to understand their financial performance and make the right decisions. This research examines the impact of financial statement analysis on achieving competitive advantage for private commercial banks, including Ashur National Bank in Iraq as a sample for research during the period (2010-2021). This research used the statistical analysis method using the statistical program (Eviews9) in order to measure and analyze the relationship between some financial ratios and their impact on achieving competitive advantage (increasing the number of banks). This research reached the conclusion that the bank does not use financial ratio analysis to achieve competitive advantage during... The mentioned period.