标题：The impact of cash liquidity risk management on the commercial banks performance in the light of the International Accounting Standards (applied study on the Jordanian commercial banks)
期刊名称：Academy of Accounting and Financial Studies Journal
印刷版ISSN：1096-3685
出版年度：2022
卷号：26
期号：2
页码：1-13
语种：English
出版社：The DreamCatchers Group, LLC
摘要：This study aimed to show the impact of cash liquidity risk management on the commercial bank's performance in the shadow of international standards. The study population consisted of all employees in the Jordanian commercial banks including directors, internal and external auditors as well as employees of the risk management department. The study sample consisted of (214) administrators and auditors, and all the employees in the risk management department who are working in these banks. The questionnaire has been used as the study instrument, and after conducting the statistical analysis process the study reached the following results: There is no effect with statistical significance at significance level in managing the cash liquidity risks on the performance of the banking sector in the shadow of the international standards. There is no effect with statistical significance at significance level in managing the cash liquidity risks on performance of the banking sector in the shadow of the international standards attribute to gender variable, scientific qualification, experience, and Job position. In light of the study results the researcher recommending the following: The researcher recommending that securities authority should follow the cumulating voting to elect members of the management council under the supervision of the department of companies monitoring to guarantee the independence of the management council's members to enable the opportunity for the small investors in the council..
关键词：Impact of Cash Liquidity;Risk Management;Commercial Bank;International Standards;Performanc
