Comparative Study on Performance Evaluation of Selected Banks in Iraq

Bank works as a backbone for any economy. It performs very crucial role for the development and movement of economy. Present paper aims to compare two banks in Iraq namely commercial bank of Iraq and Central bank of Iraq. Researcher has used data from the annual reports of the bank. Study period is 2018-2020. Different ratio return on asset, return on equity, Cash to deposit, debt to total asset and net profit ratio were used as accounting tool. For hypotheses testing t-test was used by researcher. From the statistical analysis it was observed that there is no significant difference found in the different performance level of selected samples.