الفهرس 
مفهوم عملية التوريقيوجد فقط 14 صفحة متاحة للعرض العام
 |  | from | 16 |  |  |
| | | from | 16 | | |
المستخلص
The problem can be displayed in the form of a question, “Is the fair
value measurement is conducive to the success of the securitization
process and reduce the degree of loan portfolio risk then improve
creditworthiness of the bank
2- Research Objective:
The research aims to
Access to part of a proposal to clarify the effect of using fair value
measurement to improve creditworthiness of the bank.
This can be achieved by the following sub-object:
Identify assets securitized fair value measurement, which helps in
achieving creditworthiness of the bank in the face of Basel agreement.
Clarify the accounting procedures necessary for the fair value
measurement, in order to reduce the loan portfolio risk.
3- Research Importance:
The research derives its significance from the importance of
securitization process in reducing loan portfolio risk and its impact on the
bank financial performance, as follows.
The importance of clarifying the asset securitized fair value
measurement which help in achieving the goals of the Bank
securitization process, hence, reduce loan portfolio risk.
The absence of asset securitized fair value measurement leads to a
lack of liquidity, and the resulting collapse in the national economy.
Improve bank performance and liquidity requirement.
4-Research Hypotheses:
The basic hypothesis of the study is ”There is statistically significant
relationship between asset securitized fair value measurement and
decrease risk of loan portfolio” This hypothesis derived into subhypotheses
as follow