Role of the three-line model in enhancing the efficiency of the banking performance (An analytical study of a sample of banks listed on the Iraq stock exchange)

Abstract

The research aims to study and analyze  role of the three lines model in enhancing the efficiency of banking performance where a  sample of banks  listed on the Iraq Stock Exchange was selected based on the availability of the study data for (10) years for the period (2014-2023) Through the use of banking risk indicators (liquidity risk and credit risk) for the first and second lines and (loan growth rate and deposit growth rate) for the third line,  Based on this, a research question was derived: To what extent does the three-line model contribute to enhancing the efficiency of banking performance The research hypotheses were tested by collecting data for the study in order to be analyzed using several methods of analysis, namely financial analysis to measure the model's indicators for the three lines and Data Envelopment Analysis is used to measure the efficiency of banking performance in addition to using the standard method by employing panel data method,  The most important finding of the research is that there is a moral negative effect of first-line liquidity risk on the efficiency of bank performance  and there is a significant positive effect of first-line , liquidity and credit risk in the second line and the loan growth rate and deposit growth rate  in the third-line in the bank performance efficiency