Financial and Accounting Analysis of the Jordanian Banking Sector Performance

The performance evaluation process is considered essential aim and process in order to define their skills in managing their assets in optimum manner and to show their ability in improving and developing quality of their business, As well as to develop future strategic plans to upgrade the banking business to desired level that suits the economic and technological development. Evaluating performance through the financial indicators gives an obvious image as to the real financial position of banks, that shows banks' ability to fulfill their obligations, and defines their profitability and financial liquidity. Further, the main results for this study show that the Jordan Islamic Bank ranks first as to the liquidity ratio, also ranks first as to indebtedness ratio As for the profitability, the study shows that the highest profitability ratio is found in the Arab Bank, followed by the Jordan Islamic Bank, while the lowest profitability ratio is found in Bank Al Etihad. variable of return on total assets, the Capital Bank of Jordan ranks first, and Arab Jordan Investment Bank ranks second, while Jordan Islamic Bank ranks last, return on equity, the Jordan Islamic Bank ranks first, and Capital Bank of Jordan ranks second, while Bank Al Etihad ranks last.