Credit risk has gained considerable attention in most countries of the world intending to manage the efficiency of credit portfolios. This study attempts to examine the impact of credit risk management on bank profitability. The local Bank of Palestine provided secondary data over a ten-year period (2010–2020) collected from financial annual reports. The statistical analysis is carried out using the SPSS and E-views software, and the study hypotheses are verified using descriptive statistics, multicollinearity tests, and regression. Palestinian banks’ profitability was evaluated using return on assets, along with bank-specific metrics such as capital adequacy ratio (CAR), loan-to-deposit ratio (LDR), non-performing loans (NPLs), loan loss provision ratio (LLPR), bank size, and bank age, as signs of credit risk management. The study’s findings indicate that there are differences in how credit risk management affects bank profitability in the context of Palestine. CAR NPLs have a positive but insignificant effect on profitability using ROA. The regression found a significant positive effect of LLPR on profitability using ROA. Finally, with respect to LDR as an indicator of credit risk management, the regression found its negative but insignificant effect on profitability using ROA. The results demonstrate how the board’s structure influences the performance of a company, which is regarded important knowledge for decision makers.

Purpose: The study aims to examine the effect of Financial Ratios, Firm size, and Cash Flows from Operating Activities on Earnings per Share.   Theoretical framework: Earnings per share are one of the crucial matters of concern to dealers in securities because of their important role in evaluating investments and the risks surrounding them. Since earnings per share are affected by several factors.   Design/Methodology/Approach: The study sample consisted of industrial companies listed on the Palestine Exchange during the period 2016–2020. Secondary sources were used to collect study data.   Findings: The results of the study showed that there is a statistically significant effect of each company's size and financial leverage on stock returns. However, the results of the study showed that there was no statistically significant effect for each of the liquidity and operating cash flows on the returns per share.   Research, practical & social implications: We can consider that financial ratios, return on equity, debt to equity, price to book value, and cash flow from operating activities altogether affect earnings per share.   Originality/Value: The results of this study provide evidence for stakeholders to be able to judge the efficiency of firms by understanding the factors that affect the size and stability of earnings per share.

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