مجلة اقتصاديات الاعمال والتجارة
Volume 11, Numéro 1, Pages 381-400
2026-03-31
The Role Of Audited Financial Statements Analysis In Credit Granting Decisions In Algerian Commercial Banks (a Case Study Of A Group Of Algerian Banks)
Authors : Ahmed Mili Soumia .
Abstract
This study investigate the role analyzing audited financial statements in making credit granting decisions in Algerian commercial banks. To achieve this goal, a questionnaire was designed and distributed to six banks, The data collected included all the necessary information to assess the impact of financial statements analysis on Credit decision-making. The statistical analysis software SPSS (version 22) was used to to process the data and test hypotheses. The study reached a number of key findings, including: Algerian commercial banks rely on financial statement analysis to make credit decisions; Internal bank policies encourage reliance on financial statements analysis as a fundamental basis for credit decisions- making; The credit decisions process is based on several key financial ratios such liquidity ratios, financial structure ratios, and comparison of financial indicators related to the customer's activity. In-kind guarantees also play a crucial role in the decision- making process. We also presented a set of recommendations, the key Recommendations of which are: Increase the focus on financial analysis by training credit officers, and appointing qualified, experienced staff in this domain; Encourage credit analysts to pay greater attention to relevant financial ratios to guide rational credit decisions.
Keywords
credit decision, financial statements, financial analysis, auditing, commercial banks.
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