The relationship between off-balance sheet liabilities and competitiveness among banks By application to commercial banks listed on the Damascus Stock Exchange

Abstract

The research aims to demonstrate the importance of off-balance sheet liabilities in commercial banks in the Damascus Stock Exchange and their relationship with the competitiveness of banks. The relationship was tested based on the SPSS program during the period 2013-2022, and some of the following results were reached: Commercial banks listed on the Damascus Stock Exchange can be classified in terms of the importance of their exercise of off-balance sheet obligations, from best to least, so that Bank of the East comes in first place. Banks can also be classified In terms of indicators of its competitive capabilities (the ratio of bank deposits/banking sector deposits dts, the bank’s profits/banking sector profits pts, the ratio of bank size/banking sector size sts, the ratio of bank loans/banking sector loans lts) so that Bemo Bank comes in first place in terms of volume ratio. Deposits and the ratio of the size of its assets, and the Qatar National Bank in terms of the ratio of its profits, and the Arab Bank and Bemo Bank in terms of the ratio of loans. Also, the relationship between the liabilities outside the balance sheet and the competitiveness of banks is a non-linear regression relationship of the quadratic form between the ratio of the bank’s deposits, its size and its loans, with the exception of the profit ratio, where it did not statistically significant.