Thesis (M.Sc.) - Cairo University - Faculty of Commerce - Department of Accounting

Banking institutions all over the world are shaped by structural forces of change, recently banking face a decline in traditional activities, while the share of non-interest earnings to total income have increased. Banks start to rely more on non-traditional bank activities that generate fess earnings, trading revenue, and other types of non-interest income. The main objective of this research is to investigate how non-interest earnings affect the level of the Egyptian commercial banks performance and risk, using a sample of 25 Egyptian commercial banks from 2010 to 2014. The data was analyzed using descriptive analysis, correlation analysis and regression analysis. The results indicated that non-interest earnings have a significant positive impact on banks performance. The results also indicated that higher NIE presents higher risk on return. Therefore banks can benefit from earnings diversification on developing their performance with taking into consideration the level of risk. Considering the bank size, the results indicated that large banks have higher ability to generate more non-interest earnings than small banks, also it can be noticed that non-interest earnings present high ratio of total operating income for private sector banks than public sector

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