Search Results for Finance

Abstract

This research aims to test the relationship and impact between green finance strategies (environmental, social, economic, governance, and compliance) and the management of climate change risks (physical, liability, and transition). The study adopted the descriptive-analytical approach to achieve its objectives. It analyzed the reality of three private Iraqi banks: the National Bank of Iraq, the International Development Bank, and the Bank of Baghdad. To collect the necessary data, a field questionnaire was distributed to a sample consisting of managers, department heads, employees, and others working in private banks in Iraq. A total of 150 questionnaires were distributed, 50 for each bank, and 124 valid responses were retrieved for statistical analysis. The researcher used the SPSS program to analyze the statistical data, test the hypotheses, and measure the relationships between the variables. The study also referred to the Egyptian experience as a model for implementing green finance strategies and addressing climate change. The research focused on two main hypotheses: the first assumes a significant correlation between green finance strategies and climate change risks across the various dimensions such as environmental, social, economic, governance, and compliance. The second hypothesis assumes that green finance strategies have a statistically significant impact on the management of climate change risks at both the main and sub-variable levels. The importance of the research lies in introducing and deepening the understanding of green finance and climate change issues, and in analyzing the extent to which green finance contributes to addressing climate-related risks. The results of the analysis confirmed the validity of all hypotheses, revealing statistically significant relationships between the strategies (environmental, social, economic, governance) and the three types of climate risks (physical, liability, and transition), which confirms the growing awareness of the importance of green finance.

Abstract

The research seeks to highlight the knowledge of the extent of financial and banking progress in the research sample banks, especially in light of the current global financial conditions, which are characterized by their progress and technological acceleration, In providing its services in conjunction with global openings, which encouraged the researcher to focus on studying and linking the variables of digital finance and financial stability in banks in general and the researched in particular because of these two variables, Of the importance and impact on the work of banks and the progress of their business, the questionnaire was used as a main tool in data collection, and the statistical program (Spss-Ver 23) was adopted to analyze and test research hypotheses, The researcher reached a set of conclusions, the most important of which is the existence of significant correlations and influence with positive statistical significance between digital finance and achieving financial stability in the surveyed banks, Several proposals were proposed, most notably increasing interest in digital finance mechanisms in the future to keep pace with rapid global financial developments.

Abstract

This research aims to study the role of Lean Quality in promoting the transition to Green Manufacturing in modern organizations, focusing on its practical applications at the Al-Hillah Sugar Factory, owned by Al-Ittihad Company. The research highlights how Lean Quality principles, such as continuous improvement, waste reduction, and process flow optimization, can be used as tools to enhance production efficiency and achieve environmental sustainability.The research employed a field survey methodology, utilizing an eight-item questionnaire to cover Lean Quality and Green Manufacturing elements. A five-point Likert scale was used to assess the extent to which these concepts were applied by factory employees. A representative sample of employees was selected using stratified random sampling to ensure comprehensive coverage of all departments and job levels.The results of the analysis showed that Lean Quality is applied to varying degrees within the factory, with a high level of application in continuous improvement and process flow. However, some gaps were observed in employee engagement and waste reduction. Green Manufacturing practices ranged from moderate to high, with superior performance in the areas of corporate sustainability and energy consumption reduction. Environmental innovation, however, presented some challenges that require further development.

Abstract

This research focuses on the extent of interest in sustainable finance in Iraq, given its mono-economy, and the degree to which the Iraqi financial market can be utilized to achieve this important goal. This is particularly relevant as most countries worldwide are making significant progress in this area due to its social and environmental implications. The aim is to mitigate the negative impacts of traditional financing methods on other economic activities that lack sustainability. The analysis revealed a significant lack of focus on sustainable finance within the activities of the Iraqi Stock Exchange, with the exception of a few limited-impact green financial issuances. The most prominent recommendation is to work diligently to create diverse financial instruments, both equity and debt, to expand sustainable financing activities targeting various economic sectors. This would help mitigate the widespread negative environmental and climatic impacts that Iraq suffers from as a result of traditional economic activities.

Abstract

The research aims to address a fundamental issue related to the impact of Islamic finance on economic development. Islamic finance has witnessed a significant increase in the volume of its financial transactions, especially after the global crisis of 2008, making it a key source for financing various economic activities and driving growth in many countries. Islamic banks were selected as the focus of the study because they represent the core component of the Islamic financial industry in Iraq.

The research adopts the inductive approach by focusing on the development of the Islamic banking sector in Iraq, its various patterns, and its impact on economic development. The development of the Islamic banking sector is expressed through a set of indicators (total assets and financing volume), while economic development is measured through the non-oil GDP indicator. The data cover the period (2013–2022).

The study concludes that there is a statistically significant positive effect of credit volume on economic development, while no impact of total assets in Islamic banks on economic development was found. The researcher recommends the need to develop the operational mechanisms of Islamic banks in a manner that ensures strengthening their positive impact on economic development.

Abstract

This research aims to analyze the role of digital intelligence and its dimensions in achieving sustainable performance. To achieve this goal, the researchers relied on the theoretical framework, which addressed the two research variables. They also employed a descriptive and analytical approach to present and analyze the data and extract the most important findings. The research population consisted of the Iraqi General Insurance Company, an affiliate of the Ministry of Finance. A questionnaire was used as the research instrument, distributed to (50) employees at the assistant department manager level and above, representing the upper and middle management of the research population. To verify and test the main hypotheses, the researchers relied on several statistical methods, assisted by the SPSS version 26 and AMOS version 25 statistical software. After conducting several descriptive statistical analyses, such as calculating means, standard deviations, and relative importance, the hypotheses were tested using regression analysis. The research concluded with several results, most notably: Digital intelligence is characterized by its ability to analyze competitors' activities and understand their current and future goals and strategies, in order to provide services High-quality products for customers. The research yielded a set of recommendations, the most important of which is the need for the company's management to leverage its available digital intelligence to improve its sustainable performance, with particular emphasis on effectively investing in the various dimensions of this intelligence to achieve the desired goals.

Abstract

The study aims to evaluate the banking stability achieved by Rafidain bank based on banking stability indicators, the reality of the use of financial technology, and the extent to which the latter is reflected in its banking performance.To achieve this goal, deductive approach and its cognitive implications were relied upon through the use of the descriptive analytical method, which analyzed the financial date of Rafidain Bank and the Statistical reports and publications issued by the central Bank of Iraq, along with an exploratory analysis of the application of technology in Rafidain Bank,Accordingly, it was concluded  that the weak use of financial technology in Rafidain Bank increased the possibility of  being exposed to finacial crises that would shake its banking stability,this requires the Central bank and the relevant authorities to work on contracting with international companies that will help introduce financial technology into the bank, which will facilitate banking financial services and support its growth and stability.

Abstract

The research aims to review the role of green banking in achieving environmental sustainability, by clarifying the basic concepts of green banks and environmental sustainability, and identifying the most important advantages of green banks, and thus showing the effectiveness of using green banking products and services in achieving environmental sustainability.

The study was carried out in a sample of Iraqi banks, and to achieve the goal of the research, the questionnaire was used as a main tool for data collection, and it consists of (50) paragraphs for the purpose of measuring the dimensions of the study, according to the (Likart) scale with five-weights, and statistical methods were used to process the data for the purpose of reaching the results. Depending on the statistical analysis program (SPSS).

The research has a main hypothesis that there is a statistically significant relationship between green banks and environmental sustainability. The research reached a main conclusion, which is that Iraqi banks possess great material and human capabilities that, through their proper employment, can play a greater role in the process of protecting the environment.

And the most important recommendations of the research is the necessity of cooperation and unifying efforts between the Central Bank and the Ministry of Finance by drawing a road map for converting all Iraqi banks to green banks that care about the environment.

Abstract

The study aims to identify the conceptual framework of sustainable accounting and the role of Artificial Intelligence (AI) technologies in enhancing corporate reporting. Furthermore, it demonstrates the impact of adopting sustainability accounting on the financial reporting of a sample of five companies listed on the Iraq Stock Exchange from the year (2019) to the year (2022). The study relied on the descriptive analytical approach using the SPSS program. The main findings reveal the absence of a statistically significant relationship regarding the influence of disclosure in financial reports to apply sustainability standards on investors' decisions, as well as the absence of a significant relationship between the impact of sustainability accounting and the quality of financial reports. Integrating AI tools—such as machine learning and automated ESG analytics—can bridge these gaps by improving data accuracy, reducing reporting bias, and enhancing transparency. The study recommended a set of recommendations, the most important of which is obligating auditors specialized in the profession of auditing companies not to express an opinion on the validity of financial reports if they are devoid of sustainability accounting reports and supported AI-driven disclosure metrics.

Abstract

The aim of the study is to explain the role of the unified treasury account (TSA) in improving cash management in Iraq. This study dealt with two basic variables: the unified treasury system (TSA) and cash management. The two researchers demonstrated the role that the unified treasury account (TSA) plays in cash management and demonstrated the strong relationship. Between this system and improving cash management after explaining the concept, importance and classification of each of the variables, this study was consistent with the Iraqi Ministry of Finance’s approach to improving cash management by adopting the unified treasury account, which represents a qualitative shift in cash management, as the project will allow the possibility of monitoring the movement of cash on The level of the public sector as well as keeping pace with financial and economic progress. The study came to conclusions, the most notable of which is that there is a major difference between the traditional system of cash management currently followed and the unified treasury system for cash management in terms of control of cash, transparency, accountability, accuracy and speed of information, planning and control. Accordingly, it was the two researchers recommended the need for the Ministry of Finance to implement the Treasury Single Account (TSA) system in Iraq because of its positive effects on cash management by controlling all leaked resources legally and filling these gaps. The Ministry should prepare the requirements for the success of this system and reduce dependence on roads. Traditional cash management.

Abstract

This study aims to examine the impact of auditors’ digital readiness on smart auditing practices within the Iraqi General Customs Authority in light of the ongoing digital transformation requirements in the public sector. A quantitative approach was employed using a cross-sectional research design. Data were collected from 132 employees, of which 121 valid questionnaires were analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM) through SmartPLS v4. The findings reveal a significant positive effect of auditors’ digital readiness on smart auditing (β = 0.742, p < 0.001), with an explanatory power of (R² = 0.551). The results further indicate that digital innovativeness and digital optimism represent the strongest positive predictors of smart auditing practices, whereas technology discomfort and digital insecurity exert significant negative effects. The study concludes that strengthening auditors’ digital and behavioral competencies constitutes a fundamental pillar for the successful implementation of smart auditing. Accordingly, it recommends the adoption of specialized training programs and sustained organizational support to enhance digital readiness within supervisory and regulatory institutions.

Abstract

During times of economic volatility and in the process of administrative reform in post-conflict situations, strong leadership is essential to building a resilient workforce. To tackle this, the current study seeks to examine the effects of ethical leadership on “organizational citizenship behavior” (OCB) with corporate “social responsibility” (CSR) as a mediator in the private banking sector in Iraq. The research adopts a quantitative approach with the use of survey data from 229 banking professionals and is based on “Social Exchange and Social Identity theories”. The conceptual pathways were tested using variance-based structural equation modeling, which was performed using SmartPLS 4. The results of the analyses strongly favor the proposed model, showing that ethical leadership has a significant positive impact on employees' perceptions of CSR initiatives and their engagement in discretionary citizenship behaviors. Moreover, CSR was observed to have a great impact on OCB. Importantly, the findings proved that CSR is a powerful mediator, which means that ethical leaders provoke citizenship behaviors by developing a socially responsible organizational climate. The study fills a significant gap in the literature because it tests a mediation model in a less-studied context of the Iraqi banking sector. It offers administrative lessons to policymakers and bank executives, indicating that the strategic need to invest in ethical leadership and true CSR activities is not only a moral requirement but a strategic need to increase sustainable employability and fight against economic adversities.

Abstract

This study aimed to explore the effect of using a sustainable balanced scorecard in the relationship between strategic cost management methods and strategic performance of Jordanian public shareholding industrial companies by shedding light on the most important modern administrative and accounting techniques used by advanced industrial companies in managing their costs and following up on the implementation of necessary corrective and preventive measures to enhance areas of strength and address areas of weakness in their strategic performance. The study population consisted of all employees in Jordanian public shareholding industrial companies. To achieve the objectives of the study, a questionnaire was developed and distributed to (205) individuals working in Jordanian public shareholding industrial companies. (158) questionnaires were retrieved, of which (146) were valid for analysis. To test the hypotheses, Structural Equation Model (PLS- SEM).

The study found that there is an effect of using a sustainable balanced scorecard in the relationship between total quality management method and strategic performance of Jordanian public shareholding industrial companies. However, the results of the study indicated no effect of using a sustainable balanced scorecard in the relationship between other strategic cost management methods (Target costing method, comparative measurement method) and the strategic performance of Jordanian public shareholding industrial companies. Based on the results of this study, the researchers reached several recommendations, The most important was: the necessity of Jordanian public shareholding industrial companies to enhance the implementation of strategic cost management methods, especially the target costing method, due to its positive effect on the use of a sustainable balanced scorecard. Moreover, it is essential to reconsider the application of comparative measurement method and work on its enhancement to be more effective in supporting the use of a sustainable balanced scorecard and improving strategic performance

Abstract

This study examined the impact of a rentier economy on the independence of monetary policy in Iraq after 2004, considering Iraq as a rentier state that relies heavily on oil revenues. The study included an analysis of the relationship between the rentier economy and monetary policy, as well as the effects of the rentier economy on the independence of monetary policy. It found that dependence on oil to finance public expenditures leads to a reduction in monetary policy independence.

The results showed that the rentier economy has a significant impact on the independence of monetary policy in Iraq, and that there is a pressing need to diversify the economy and reduce reliance on oil in order to mitigate the risks arising from fluctuations in oil prices, which affect state revenues. Consequently, when the government faces a deficit, it compels the central bank to adopt an expansionary monetary policy to finance this deficit, which in turn undermines monetary policy independence.

The study reached a number of conclusions and recommendations that the researcher believes are aimed at strengthening the independence of monetary policy in rentier states.

Abstract

The research This research aims to demonstrate the importance of financial statements, the determinants of their effectiveness, and their relationship to administrative decisions. The General Authority for Taxes and the General Authority of Customs, both affiliated with the Iraqi Ministry of Finance, are obligated to implement tax laws. Furthermore, a Tax Policy Department was established within the Economic Department of the Iraqi Ministry of Finance in 2005. This department is responsible for drafting tax laws and developing tax strategy in Iraq. Consequently, decision-makers, assessors, and auditors within the General Authority for Taxes are required to possess professional qualifications and skills that enable them to examine financial data at a high level, particularly data prepared according to International Accounting Standards. They are also responsible for providing electronic software to facilitate administrative decisions aimed at achieving fairness in the distribution of the tax burden, saving time, and enhancing trust between taxpayers and the tax authority. This has made administrative assessment the foundation of the practical application of tax accounting. The research successfully addresses two key questions: First, do financial statements encourage or discourage administrative decision-making? The second question is whether the Iraqi legislator succeeded in achieving a balance between the interests of the state, society, and taxpayers through the tax system. The methodology used in this research was deductive, employing a descriptive approach to analyze financial reports (2021-2023) and an inductive approach using econometric analysis to refute the initial hypothesis: (There is no relationship between financial statements and administrative decisions). This was demonstrated by the results of the assessment memoranda, which showed that the relationship between financial statements and administrative decisions is interconnected, representing a part-whole relationship, as they constitute a significant financial resource and their proportion in the state's public revenues has increased.

Abstract

       This study aimed to measure the impact of fair value indicators (net realizable selling value, asset replacement cost, net future cash flows) on investment efficiency as measured by the market value per-share to earnings per share model and the deviation from the expected investment model. The study followed a descriptive analytical approach to interpret the relationship between its variables. The study population consisted of extractive and mining industry companies listed on the Amman Stock Exchange for the fiscal years (2019-2023), totaling (7) companies. To analyze the data and test the hypotheses, the following statistical methods were used: (descriptive statistics, test for stationarity in time series, Durbin-Watson test, Hausman test, multiple linear regression, simple linear regression), relying on the statistical software (EViews).

       The study concluded that there is a positive impact of fair value indicators (net realizable selling value, net future cash flows) on investment efficiency as measured by the market value per-share to earnings per share model, while they had a negative impact on investment efficiency as measured by the deviation from the expected investment model. Additionally, the study found that the asset replacement cost has a positive impact on investment efficiency as measured by the deviation from the expected investment model, and a negative impact on investment efficiency as measured by the market value per-share to earnings per share model.

       Based on the results of this study, the researchers concluded with several recommendations, the most important of which were: the necessity for extractive and mining industry companies listed on the Amman Stock Exchange to expand their disclosure of financial information related to fair value indicators with clarity and transparency to attract investors and gain their trust.

Abstract

Using the Chi-Square test paradigm, this study investigates the effects of the financial and human resource activities of businesses engaged in the tourism industry in the Erbil/Kurdistan-Iraq region. Using cross-sectional data and straightforward randomization approaches, data were gathered from 100 tourist destinations. The model is employed in the finance and human resources departments to examine the effects of economic crises on regional economic growth. The findings demonstrated that the tourism industry in the area is being significantly impacted by the economic slump during the crisis. The economic crisis had a detrimental effect on both the operations of the company and the economy of the region, as shown by the application of the streamlined simulation-based static analysis framework. The expansion of the tourism industry and the Kurdistan region's economy are being hampered by the deteriorating level of living and purchasing power. The findings indicate that there is no relationship between gender and the tourism industry, and this finding can be interpreted as meaning that gender has little to no influence on the industry. The outcome demonstrates that there is no association between age group, marital status, and the tourism industry. This implies that all demographic factors have negligible effects on the tourism industry. This outcome may possibly be related to the fact that the tourism business is still developing and/or that it is too early to forge these connections because this sector is new to the Kurdistan area. The findings also suggest a connection between employment and the tourism industry. However, the findings indicate that the variable has a big impact on tourism. Additionally, a statistically significant relationship exists between the tourism industry and the economic crisis, as shown by the relationship between tourism characteristics, which includes statements like, "We will cancel/postpone previously planned recruitment, salary increases will be lower than planned, our team is concerned about the viability of the business, finance is getting harder to obtain, and our forecast: profits will fall."

Abstract

The research aims to study the impact of the marketing intelligence system in achieving competitive advantage in the research community and to identify the reality of the application of the marketing intelligence system in it, as the study included two variables representing the independent variable marketing intelligence in its dimensions (customer understanding, market analysis, product intelligence, competitor monitoring) while the dimensions of the dependent variable were the competitive advantage (cost, quality, flexibility, delivery). The research relied on the questionnaire for the purpose of collecting primary data as the research community was represented in Al-Nasik Islamic bank for investment and finance in Baghdad was also selected the intentional research sample consisting of (29) manager in the bank, has been used in the research a set of statistical tools to process data using the program (SPSS V. 26). The study reached a set of conclusions, the most prominent of which was the existence of a positive relationship and a positive impact of the marketing intelligence system in achieving the competitive advantage of Al-Nasik Islamic Bank, and a set of recommendations were made, most notably: The necessity for the bank management to realize the importance of product intelligence by reviewing the services it provides, their quality and pricing methods to suit the needs and desires of customers and what the marketing environment imposes in light of the intense competition.

Abstract

The digital transformation of industrial companies plays a prominent role in increasing their market share and thus increasing their ability to compete, survive, and grow. The current study aims to measure and analyze the impact of digital transformation on predicting stock returns through profitability indicators. The study population consisted of manufacturing firms traded on the Iraq Stock Exchange, from which representative sample was drawn. The study focused on a sample of (7) manufacturing firms traded on the Iraq Stock Exchange, and the selected time series was (12) years, i.e., from (2012) to (2023). A set of statistical methods was used, utilizing multivariate regression analysis and t-statistical evaluation. The (Eviews 10) and (smart-pls 4) software were used in the analysis and hypothesis testing. A set of conclusions was reached, the most important of which is that companies that adopt smart production systems and where Companies with a higher proportion were better to exploit investment opportunities, which positively affected stock return can exploit investment opportunities optimally, and thus increase their returns, which is reflected positively on the earnings per share and the stock dividend, which ultimately leads to an increase in their stock returns. Based on these findings, a set of recommendations was made, most importantly the need for industrial companies to adopt smart production systems and increase their spending on research and development. These measures enhance their ability to capitalize on investment opportunities and thus increase their returns.

Abstract

The study aims to evaluate the extent to which Iraqi banks have adopted digital transformation technologies and their willingness to shift from traditional methods to digital ones in order to achieve sustainable development goals. This is done through a quantitative analysis of a sample of banks using financial indicators. The results show that some banks have begun to pay attention to adopting digital technologies and considering sustainable development principles; however, these efforts are still in their early stages compared to foreign banks, while most banks continue to rely on traditional methods due to limited awareness and insufficient exposure to technological advancements. The study also indicates that there are limited attempts to adopt digital services such as mobile banking applications, account inquiries, and electronic payment systems. It emphasizes the need to invest in technological infrastructure, provide regulatory support, and enhance awareness among bank management and the community about the benefits of digital technologies, including cost reduction, increased efficiency, and improved service quality, thereby contributing to the achievement of sustainable development.

Abstract

The research aims to explore the role of green Creative in green insurance and securing its financing. It also aims to provide green innovation's conceptual framework, highlights its objectives and importance including (the use of renewable energy sources, enhancing resource usage, developing eco-friendly products, reducing waste and pollution, and improving agriculture). Furthermore, the research seeks to define green insurance and its characteristics represented in: providing insurance for green projects, covering environmental risks, motivating companies to improve their green performance by offering insurance discounts, and developing green insurance products.

In order to achieve the desired objectives, National Insurance Company in Iraq, which provides various forms of insurance including agricultural insurance, was conducted in this research. A descriptive-analytical approach was adopted. A survey was distributed randomly to (40) workers of middle and senior management in National Insurance Company. SPSS statistical tests were done such as (mean, standard deviation, Pearson correlation, and simple linear regression).

The research was divided into four sections. The first focused on the general framework and research methodology, the second included the fundamental theoretical concepts of the research variables, section three encompassed the practical aspect of the research and the tested its hypotheses, while the fourth section concluded that there is a relationship between the elements of green innovation, whether collectively or individually, and green insurance in the researched company, and demonstrated that green insurance increases green sectors' investment, preserving green projects and enhancing their performance. Finally, the researcher recommended green innovation in all fields and ways that fit the natural environment to achieve sustainable production and consumption. In addition to that, that researcher, recommended to enhance insurance sector's awareness, particularly in green insurance sector, and get the benefit from advanced countries experiences.

Abstract

This study aims to analyze the role of banking digitalization in enhancing financial inclusion in Iraq by assessing the impact of digital banking services on empowering groups excluded from the formal financial system. The study adopts a quantitative analytical approach based on panel data from a sample of Iraqi commercial banks over the period 2015–2024. It examines financial inclusion indicators, including the number of newly opened bank accounts, the volume of electronic transactions, and the proportion of loans directed toward individuals and small businesses. These indicators are analyzed against banking digitalization measures, represented by the adoption of mobile and internet banking services and the volume of investments in technological infrastructure. Panel data regression models, namely Fixed Effects and Random Effects, are employed, in addition to the Hausman test to determine the most appropriate model. Instrumental Variables (IV) models are also used to address the potential issue of reverse causality between banking digitalization and the increasing demand for banking services. The results reveal a positive and statistically significant effect of banking digitalization on enhancing financial inclusion, particularly through increasing the use of electronic transactions and facilitating remote account opening. The findings also indicate variations in the magnitude of this effect between state-owned and private banks, with a greater impact observed among private banks, which demonstrate greater flexibility in adopting modern technologies. The study concludes that banking digitalization represents an effective pathway toward expanding financial inclusion in Iraq, provided that digital infrastructure is strengthened and public trust in electronic services is enhanced. The study offers several recommendations for policymakers and banks to improve access to financial services and empower financially underserved and unbanked populations.

Abstract

The rentier orientation of fiscal policy in Iraq after 2003 has led to an over-reliance on oil revenues and a neglect of the productive, operational, and financial role of non-oil sectors. This underscores the need to adopt a fiscal reform policy aimed at boosting non-oil revenues by focusing on the productive, operational, and financial role of the non-oil sector as a means to reduce unemployment, deprivation, and poverty rates. • This research is based on the premise that fiscal policy measures in Iraq have failed to achieve the necessary fiscal reforms to support the productive, operational, and financial role of non-oil productive activities. This has led to increased unemployment rates and, consequently, higher rates of multidimensional poverty. The research employs a deductive and descriptive-analytical approach. • The study recommends adopting fiscal reforms that diversify revenues by increasing non-oil revenues. This would broaden options, increase job opportunities, reduce unemployment and poverty rates, ensure access to employment for vulnerable groups, enhance the equitable distribution of income sources, and reduce poverty in its various dimensions in Iraq

Abstract

The general budget is described as the main driver for drawing up the economic policy in the country, and the optimal exploitation of the revenues obtained by the state is the best way to achieve economic balance. The achievement of economic balance for any country is closely linked to the type of resources that the government relies on to achieve economic growth, to achieve stability and prosperity for its people. Most of the Middle Eastern (developing) countries, including Iraq, depend on their economy on natural resources, which are known as (what nature provides of things that humans use in their economic activity to satisfy their needs, which were formed as a result of chemical reactions in which humans had no role in forming them, such as oil, gas and coal.

Abstract

The research aimed to identify the role of governance in selecting appropriate accounting policies for companies listed on the Khartoum Stock Exchange in Sudan. This was achieved by exploring the possibility of finding a statistically significant relationship between audit committees and the selection of alternative accounting policies for companies listed on the Khartoum Stock Exchange, the possibility of finding a statistically significant relationship between internal audit information and the selection of accounting policies for economic companies listed on the Khartoum Stock Exchange, and the possibility of finding a statistically significant relationship between external auditor reports and the selection of alternative accounting policies for companies listed on the Khartoum Stock Exchange. The research followed a descriptive-analytical approach, and a sample was distributed to the study population, which consisted of companies listed on the Khartoum Stock Exchange. The sample was selected from individuals in a manner appropriate to their job titles. The researcher distributed (55) questionnaires to the target group, and (50) individuals responded, meaning that the questionnaire was returned at a rate of (90%). The data collected from the questionnaire was then analyzed. After the study and analysis, the research concluded that there is a statistically significant relationship between audit committees and the selection of alternative accounting policies for companies listed on the Khartoum Stock Exchange, through the presence of a committee to review accounting policies and principles. The study, conducted in companies with the board of directors, focuses on selecting appropriate accounting policies for financial reporting and discussing with management how to choose accounting estimates. It also examines the statistically significant relationship between internal audit information and the selection of alternative accounting policies for companies listed on the Khartoum Stock Exchange. This is achieved through the contribution of internal audit information to governance, enhancing credibility and fairness for companies, and reducing the risks of administrative and financial corruption. The research recommends that companies and institutions increase their focus on the concept of governance and work to adopt and develop it to contribute to improving the financial and administrative performance of emerging, developing, and established companies.

Abstract

This study aimed to demonstrate the impact of financial and operational risks on the profitability of Iraqi Islamic banks as of (2014-2019), where the study population consists of all employees of Iraqi Islamic banks, with a total of (8) banks. The sample of the study consisted of (50) individuals. Eviews software was used for statistical analysis, and the analytical descriptive statistical method was applied in this study. To achieve the study objectives, the following indicators were used to express financial risks: credit risk, interest rate risk, liquidity risk, and capital adequacy risk. The indicators below were used to express: With regard to financial performance (return on assets, return on equity), the difficulty of the research was the significant growth in these risks due to technological progress and the creation of new financial instruments, and the study found that financial risks had a harmful effect On the financial performance of the Iraqi banks. In the light of the previous results. The report concluded with a number of suggestions, the most important of which are: the need for Iraqi banks to implement a specific plan for risk management that improves financial performance, as well as setting up preventive and corrective internal control mechanisms. Credit grants are expanded.

Abstract

This research aims to analyze the role of customer relationship management (CRM) quality in reducing administrative work stress among employees at Warith Al-Anbiya University (PBUH). This was achieved through a field study that sought to determine the extent to which trust and commitment, two of the most prominent components of CRM quality, contribute to addressing the levels of work stress experienced by university employees. Work stress was measured according to four main dimensions: administrative workload, nature of administrative work, role ambiguity, and role conflict. The study employed a descriptive-analytical approach. Data was collected through a questionnaire distributed to employees in administrative departments, the Human Resources Division, the Finance Department, and the university's colleges. A total of 98 questionnaires were distributed, of which 88 were returned and deemed valid for statistical analysis, representing a response rate of 89.8%, which reflects a good level of engagement with the research instruments. The statistical analysis revealed a significant impact of customer relationship management (CRM) quality on reducing administrative work stress. The results showed that trust and commitment clearly contribute to lowering ambiguity and role conflict, as well as reducing the workload resulting from daily organizational interactions. The findings also confirmed that improving CRM quality within the university environment enhances the effectiveness of administrative procedures and contributes to a more stable and supportive work environment for employees. The study recommends that the university adopt sustainable strategies to promote trust and commitment within its CRM system, given its direct impact on improving performance efficiency and reducing stress, thereby enhancing the quality of services provided to both students and visitors.

Abstract

This study aimed to identify the role of the financing structure variables in reducing the financial fragility of private commercial banks. Bank operation and continuity. In its practical aspect, the study relied on a set of published financial reports and statements for two of the banks listed in the Iraqi Stock Exchange for the period between 2005 - 2019. And to test its main hypothesis, multiple regressions was used in the method of regressive deletion. The study reached a set of results, perhaps the most important of which is that there is a statistically significant inverse effect between ownership finance and financial fragility in the study sample banks. Traditional and modern hedging mechanisms that help it get rid of fragility, as well as the application of the Altman model to measure financial fragility and determine its financial position.

Abstract

The current study aims to investigate the relationship between shadow banking and money laundering. The importance of this study lies in its contribution to enriching the theoretical and scientific literature and clarifying the impact of and relationship between shadow banking and money laundering. The significance of the study stems from the importance of shadow banking, which can be defined as financial intermediaries or non-bank financial institutions involved in lending and credit activities but subject to limited or no regulatory oversight. A hypothetical framework was developed to illustrate the relationships between the research variables, leading to the formulation of a set of hypotheses concerning direct effects and correlations. The study addressed the theoretical framework and yielded several conclusions. The results revealed a statistically significant negative effect of structured investment instruments on money laundering in the banks under study. This suggests that limiting the use of these instruments may contribute effectively to reducing money laundering risks. The results also confirmed a statistically significant negative effect of credit hedge funds on money laundering in the banks under study. This indicates that reducing transactions with these funds may significantly decrease the likelihood of their exploitation in money laundering activities. Furthermore, the findings revealed a statistically significant negative effect of commercial paper channels on money laundering in the banks under study. This indicates that reducing banks' activities in these channels represents an important measure for limiting money laundering operations. The study also proposed a set of recommendations to address the issues identified and help mitigate the risks associated with money laundering in the context of shadow banking.

Abstract

This study investigates the impact of Internet of Things (IoT) technologies on enhancing academic interaction between students and faculty members in higher education institutions, with an in-depth comparative analysis of the Iraqi context in relation to the Arab and global contexts. The study adopts a descriptive-analytical approach based on a literature review and comparative analysis, supported by statistical charts and a field survey. The findings revealed that IoT-enabled smart classrooms improved interaction indicators by between 10% and 96%. The global market reached USD 14.24 billion in 2024 and is projected to reach USD 48.26 billion by 2033, representing a compound annual growth rate of 15.3%. In contrast, the adoption rate of IoT in Iraqi public universities does not exceed 18%, compared with 68% globally, revealing a structural gap that requires urgent strategic intervention.

Abstract

This study aims to evaluate the economic feasibility of domestic crude oil refining in Iraq and to assess its role in maximizing value added to the national economy compared with the option of directly exporting crude oil. The study adopts an applied quantitative analytical approach, based on official data issued by the Iraqi Ministry of Oil and the Central Statistical Organization, in addition to reports from global oil markets during the period ،(2020–2025).The results show that domestic refining generates an average economic value added of approximately USD 33 per barrel, representing an increase of about 42.3% compared with direct crude oil exports, in addition to achieving a positive net present value and an internal rate of return of 18.7%. Domestic refining also contributes to the creation of direct and indirect employment opportunities and supports petrochemical industries. The study concludes that expanding refining capacity and improving refinery efficiency constitute a strategic economic option for maximizing oil revenues and achieving sustainable economic development in Iraq.

Abstract

The establishment is considered the center of strength for the economy of any country by meeting the needs of the community in terms of goods and services. Determining the optimal combination of production in light of the constraints of energy and demand is one of the most important pillars of the success of the establishment or factory in the market, noting that it depends on searching for the desired quantities of products based on the limited and scarcity of resources and energies. productivity required for production.

The linear programming model is among the most important quantitative methods used in building the mathematical model that enables decision-makers and those in charge of implementing them to reach the required goals in light of the available capabilities, as it is used to determine the optimal distribution of scarce resources, which usually include raw materials involved in the production process and machinery. equipment, allotted time and capital, and it is applied to many work problems and in various fields such as finance, production, marketing, distribution, etc.

Abstract

This study aims to analyze and measure the impact of Smart Digital Transformation on the quality of administrative processes at the Central Bank of Iraq – Mosul Branch, by examining the correlation and influence between the two variables. The study adopted a descriptive-analytical approach (exploratory study), and data were collected through a questionnaire based on the five-point Likert scale. Out of a total population of (181) individuals, (120) questionnaires were distributed using a random sampling method, with (103) valid responses retrieved for analysis via the statistical software (SPSS V.26). The results indicated that the three dimensions of Smart Digital Transformation (Infrastructure, Digital Skills, and Automation) are present in varying degrees within the bank. Based on the findings, several recommendations were proposed, most notably: the bank’s management should work toward integrating all administrative and banking systems into a unified digital platform to ensure automated data flow between departments. This would eliminate the redundancy of manual data entry, minimize human error, and achieve full automation of administrative processes.

Abstract

The aim of the research is to review the relationship between industry and structural change in the Iraqi economy after 2003, which is marred by deviation,This required relying on the deductive approach and using the descriptive theoretical and analytical method for the purpose of verifying the validity of the hypothesis.
The research concluded that the role of industry is weak in bringing about change in the productive structure of the Iraqi economy during the research period and The reason for this is due to the imbalance in the production structure due to the limited contribution of the productive sectors in contrast to the dominance of the oil sector over its contribution to the output.
Accordingly, we see the necessity of adopting an unbalanced growth strategy by making the industrial sector the leader for development in order to increase its share in the output to initiate the change of the productive structure and the development of the local economy.

Abstract

The issues of combating poverty and sustainable development are among the most prominent challenges facing both developing and developed societies. Despite the efforts made by governments and international organizations, poverty still directly affects many countries, calling for the adoption of effective investment policies that improve economic and social conditions. Investment in combating poverty includes financial resources allocated to programs and policies aimed at improving the living standards of individuals in poor communities. This includes investments by governments and international organizations in sectors such as education, health, clean water, social finance, and job opportunities. Investing in combating poverty and achieving sustainable development is a long-term process that requires strong commitment from governments, international institutions, and civil society organizations alike. Investment in this area represents a cornerstone for achieving the Sustainable Development Goals, which are not limited to improving economic conditions but also extend to promoting social justice and reducing development gaps between different segments of society. The research addresses seizing investment opportunities in Babil Governorate for the period 2021-2024 across all governorate projects. Among the most important conclusions of the research is the need to increase investment in infrastructure and local labor, as well as investment in projects targeting the poorest segments of the governorate's population. The most important finding of the research is the significant impact of investment opportunities in combating poverty and improving the living conditions of the governorate's residents. This contributes to achieving sustainable development for Babil Governorate in particular and Iraq in general.

Abstract

The current research aims to study the reality of the transition towards metaphysical education in Iraqi academic educational institutions, through analyzing the opportunities, challenges and strategic requirements associated with the application of metaphysical technologies in university education, based on the opinions of faculty members at the University of Kufa, and emphasizes the importance of research from the growing global interest in virtual reality and augmented reality technologies and immersive digital environments, and what they can provide great potential in developing the educational process and improving the quality of learning and academic interaction. The research was based on the descriptive-analytical approach for its suitability to the nature of the subject, and the questionnaire was used as the main tool for data collection, as it included three main axes, which were the opportunities for applying the Metaverse, the challenges of application, the strategic vision and readiness for transformation towards metaphysical education. The research community included faculty members and academic staff at the University of Kufa, and an intentional sample of teachers interested in digital transformation and modern educational technologies was selected. The research has reached a set of important results, most notably, there is a high positive trend towards the adoption of Metaverse technologies in university education, because of its ability to enhance interactive and immersive learning, develop students ' skills, improve the educational environment, as well as support academic innovation and expand learning opportunities without time or spatial restrictions .therefore, the results showed the existence of technical, financial, organizational and human challenges that may hinder the actual application of these technologies, including poor infrastructure, high hardware costs, lack of technical support, privacy concerns and legislation. The research stressed the importance of having a clear strategic vision for digital transformation, including the development of infrastructure, the provision of financial support, the qualification of academic cadres, the modernization of educational systems and legislation related to virtual environments, and the research ended with a set of recommendations, the most important of which is the need to adopt a comprehensive strategy for the transformation towards metaphysical education, strengthening partnerships with global technology companies, and the implementation of pilot projects before expanding the comprehensive application.

Abstract

This research aims to clarify the theoretical framework of the concepts of digital financial inclusion and financial exclusion, explaining their main causes and analyzing the role of digital financial inclusion in reducing financial exclusion. Digital financial inclusion is one of the most important pillars contributing to economic development. The importance of this research stems from the significance of studying financial exclusion in modern economic literature, as it addresses a crucial aspect of Iraqi society that exacerbates poverty and deprivation. The research highlights the role of digital financial inclusion in mitigating and addressing this issue. It is based on the hypothesis that digital financial inclusion significantly contributes to reducing financial exclusion by bringing financial services closer to those excluded in remote areas and integrating them into the formal financial system. The research concludes that digital financial inclusion provides financial services in a digital format suitable for the needs of poor and marginalized groups, especially in remote and rural areas. It recommends developing a strategic plan with a specific timeframe, implemented in phases, to achieve a high level of digital financial inclusion in remote areas, supported by sufficient financial resources and an appropriate legal framework.

Abstract

The Republic of Iraq occupies a distinguished geographical location that has great influences on the region in particular and on the Middle East region in general, on all economic, social and political levels. This is what requires Iraq to implement and develop the infrastructure for transport projects of all kinds, and link the ports of the northern Arabian Gulf to Europe through Iraq, Syria and Turkey. And Lebanon, making Iraq an important transit country for goods at the international level, adapting the procedures followed, decisions and customs regulations for transit transportation issued under the amended Customs Law No. (23) of 1984, in line with the requirements of international trade and in accordance with the standards, standards and agreements issued by It is accepted by international organizations and bodies concerned with foreign trade and transit transport, because of its importance in financial resources, supplementing the general budget, and achieving many social, economic and political goals for the countries of origin (exporting), transit countries (transit countries) and destination countries (the last destination) for goods to serve All Parties

Abstract

This research paper aims to review some aspects of the public sector's monopoly and dominance over economic activities, which makes it impossible to achieve real investment. To achieve this goal, descriptive analysis was relied upon by relying on data from official bodies and analyzing the structure of the public and private sectors and the most prominent they practice. The paper concluded that the shortcomings lie in the existence of a large number of economic activities monopolized   by the state, which represent brakes on the investment process and real growth. Accordingly, the most important thing we recommend is the necessity of fully striving for a full partnership between the public and private sectors in accordance with existing legislation and determining the aspects assigned to each side to prevent monopoly and support competition that enhances access to the market economy

Abstract

حظى موضوع تحويل الشركات الصناعية من التمويل المركزي الى التمويل الذاتي باهتمام دول العالم ، لما له من دور بارز ومهم للارتقاء بواقع القطاع الصناعي ، وما يتطلب ذلك من اجراء تقييم لمدى كفاءة الاداء الاقتصادي لشركات هذا القطاع بشكل دوري ومستمر لتحديد جدوى التحول وللوصول الى مستويات عالية من الكفاءة خاصة في العراق . اذ تتحدد مشكلة البحث في ان معظم شركات وزارة الصناعة والمعادن ذات التمويل الذاتي تعاني من اعباء وتكاليف مالية تتحملها وزارة المالية في الوقت الذي يمكن ان تسعى فيه الحكومة الى توجيه مواردها المالية باتجاه انشطة انمائية تسهم في اعادة الاعمار والبناء .عليه تؤكد الدراسة على اهمية تحليل واقع هذه الشركات وتصنيفها وتقييمها من ناحية الربحيه الاقتصادية والاجتماعية وجدوى تحويلها ، لتحديد مدى امكانية اعادة هيكلتها . ذلك ان تحويل الشركات الصناعية من التمويل المركزي الى التمويل الذاتي ينبغى ان يتم على وفق معايير ومتطلبات اقتصاد السوق بعد عام 2003 ، ذلك ان الظروف التي احاطت بعملية التحول قد تغيرت بعد هذا العام . فطوال مدة العقوبات الاقتصادية كانت موازنة الدولة تفتقر الى الايرادات النفطية القادرة على تحمل اعباء الانفاق ، واولوية ذلك انحصر بشكل خاص على تلبية متطلبات الحاجات الاساسية للسكان . وبانتهاء العقوبات الاقتصادية ووفرة الايرادات النفطية وتعاظم الانفاق الاستثماري خاصة للقطاع ألصناعي وبعد دراسة وتقييم الشركات الصناعية خاصة شركة الاسمدة الجنوبية ، تم استنتاج عدد من الحقائق منها عدم نجاح الشركات الصناعية ذات التمويل الذاتي وما تعانيه من مشاكل وتحديات عدة . وقد اوصت الدراسة بوضع الحلول والمعالجات ووضع توصيات محددة للنهوض بالشركات الصناعية .

Abstract

This research paper aims to analyze and measure the impact of Financial Technology (FinTech) spread on enhancing tax collection performance and mitigating tax evasion in Iraq over the period 2018–2022. The study adopts both descriptive-analytical and econometric approaches. A composite index—the Digital Financial Services Spread Index (DFSDI)—was constructed as the independent variable based on the density of Automated Teller Machines (ATMs), Point of Sale (POS) terminals, and Point of Card (POC) payment devices, using the Min-Max normalization method. Tax collection performance (the dependent variable) was measured indirectly through the ratio of tax revenues to non-oil Gross Domestic Product (GDP). The empirical results using Pearson correlation analysis and Simple Linear Regression showed no statistically significant relationship or impact of the DFSDI index on the tax collection ratio at a significance level of )alpha = 0.05( The correlation coefficient was )r = -0.541( with a )p-value of 0.346(, and the coefficient of determination was )R2 = 0.293( with an statistically insignificant slope coefficient of )beta = -2.297( (p=0.346). Consequently, the null hypothesis (H0) was not rejected. The economic interpretation suggests that while the expansion of digital financial services infrastructure serves as an enabling tool, it does not automatically translate into improved tax collection without direct integration and electronic linkage with tax administration processes such as e-invoicing, e-filing, automated tax payments, and database cross-checking—alongside limitations imposed by the short time series. The paper concludes that FinTech adoption must be part of a comprehensive tax reform strategy incorporating direct digitalization and institutional integration

Abstract

This research aims to demonstrate the contribution of internal auditing to help manage and reduce financial risks and achieve financial sustainability. The research included a number of variables to identify risks, their types, the foundations of their management, and the procedures followed to reduce risks. To achieve the research objectives and test its hypotheses, we conducted a case study of the most important financial risks that are likely to face self-financing units in Nineveh Governorate.

The most important results of the study reached by the researcher were the absence of regulations governing the performance of internal auditing to carry out its role in managing and reducing risks, the weakness of the role of internal auditing in achieving financial sustainability, and the lack of a clear program for internal auditing prepared in accordance with sustainability. The study concluded with a number of recommendations, the most important of which are: The necessity of ensuring that there is a plan in each department that includes steps and procedures to reduce the financial risks that may be exposed to and review them continuously. The importance of internal audits directing the unit to prepare reports and data related to sustainability in general and financial sustainability in particular. Internal audit must measure the financial sustainability of financial reporting information through specific quantitative measures

Abstract

This research aimed to identify the relationship between digital transformation, with its dimensions of technological infrastructure, legislation, policies, digital skills, and availability of necessary funding, and intellectual capital, with its dimensions of human capital, organizational capital, and relational capital. The study employed a deductive correlational approach. It also aimed to reveal the importance of intellectual capital and its essential components that contribute to developing and enhancing financial performance. The study population consisted of employees of Imam Al-Kadhim College (peace be upon him). The researchers designed a questionnaire comprising 22 items for each of the research variables, with 11 items for each variable. Data was collected from a sample of 30 employees of Imam Al-Kadhim College (peace be upon him). Based on this data, the data was analyzed and the hypothesis tested using statistical tools. The researchers distributed 30 questionnaires to the research sample in the Accounting Department, as it is the main department in the college, encompassing multiple specializations in management and economics. The researchers used several statistical methods to achieve the research objectives, including Pearson correlation coefficient analysis and simple regression analysis, to prove the research hypotheses through data analysis. The researchers reached several conclusions, most notably that while intellectual capital is important for the research sample, its presence in the financial statements and reports of the college under study was limited, as it still uses traditional methods and focuses primarily on material and financial matters.

Abstract

This research provides an in-depth analysis of the impact of fiscal policy on achieving inclusive growth in both Algeria and Saudi Arabia during the period 2004-2024. It focuses on key fiscal policy instruments such as public spending, public revenues, and the sectoral distribution of GDP, aiming to identify successful fiscal measures and explore their potential application in developing Iraq's economic experience. The research employs a comparative analysis methodology, examining the financial and economic performance of both countries and comparing it to the Iraqi economic reality based on long-term official data. The analysis emphasizes the relationship between fiscal expansion, diversification of the production base, and improvements in social indicators. The results indicate that Saudi Arabia achieved greater progress in achieving inclusive growth based on diversifying the production base and expanding financial inclusion, while Algeria focused on the social dimension of its fiscal policy, leading to improved income distribution and reduced poverty, but with limited economic diversification. The study concludes by presenting an Iraq within the framework of an integrated financial and developmental reform that takes into account justice, efficiency and sustainability.

Abstract

        The international country risk guide referred to the possibility of analyzing a country's political risks using variables that included certain common or differentiated political characteristics that could become an identifiable characteristic of that country. The goal of analyzing such risks is to provide a method for quantifying and monitoring their consequences through multiple variables, including, but not limited to, the performance of financial markets. Such evaluation can be accomplished by assigning risk scores to a group of factors known as political risk elements, and despite the large size of the effects of these risks on market performance (sectors and companies), some parties avoid, ignore, or even include insufficient estimates that do not reflect their significance. As a result, the research problem focused on the idea that such levels of political risk might have a significant positive or negative impact on the performance indicators of the Iraq Stock Exchange. The ARDL model was used in the study to determine the direction and strength of the influence on the research sample. The study uncovered several results, the most important of which was that the voting process and accountability connected to the army's intervention in politics, accountability, and democracy were among the most influential explanatory factors for the two models.

Abstract

The current research aims to understand the importance of the role and impact of Marketing 4.0 on competitive intelligence. The research problem was represented by an important question: "How can Marketing 4.0 impact competitive intelligence?" To explain the relationship between the main research variables, two main hypotheses were formulated for correlation and influence, from which sub-hypotheses were derived. To achieve the research objectives, a descriptive analytical approach was used to survey the opinions of employees at Al-Safir Private Hospital. The sample included (43) employees out of a total population of (50). The intentional sampling method was used, and their opinions were surveyed using a validated questionnaire. To analyze the data, the statistical programs SPSS and Excel were used. Among the statistical methods used were Spearman's correlation coefficient and simple linear regression coefficient.         

The research reached several conclusions, the most important of which is that Marketing 4.0 plays a role and impact on competitive intelligence, contributing to increasing the hospital's efficiency and level of application of soft skills, tools, and techniques of Marketing 4.0 in competitive intelligence.                                                       

Abstract

The research aims to know the impact of the application of IFRS 16 on the accounting measurement of rent and to know the difference between the method followed by the bank in measuring rents and the method followed by the standard in measurement, and also to know the difference between the bank’s classification of rents between operational and financing and the classification of the standard It and the consequences of this classification in terms of treatment by the bank and in the standard, by analyzing the lease contracts of the Trade Bank of Iraq and classifying those contracts into operational and financing and knowing the way in which the bank measures its lease contracts and then classifying the lease contracts according to The standard and the application of the measurement method used in the standard, and is there a difference in measurement or not. One of the most important conclusions reached by the researchers is the effect of applying IFRS 16 on the measurement of lease contracts in the bank. The most important recommendation reached by the researchers is to force Iraqi banks to apply IFRS 16 to lease contracts.

Abstract

This research aims to demonstrate the role of digital technology tools in enhancing financial health within Iraqi commercial banks. The central research question is: "Do digital technology tools contribute to enhancing financial health?" This question is further broken down into several sub-questions. To achieve the research objective, hypotheses related to the correlation and influence between the main research variables were adopted. The central hypothesis states: "There is a statistically significant correlation and influence relationship between digital technology tools and enhancing financial health." The research relied on financial stability reports published by the Central Bank of Iraq for the period 2019-2024. The research population consisted of Iraqi commercial banks, and several financial equations and statistical methods were employed. The research reached a number of conclusions, most notably that banks vary in their level of digital technology adoption. This variation stems from each bank's unique policies, procedures, and approach to achieving its objectives, including resource allocation, acquisition methods, risk tolerance, and profitability targets. The research also offered several recommendations, the most important being the necessity of employing modern digital technology tools to enhance the financial stability of banks and contribute to improved financial health. This can be achieved by integrating these tools as fundamental pillars of the Iraqi banking sector.

Abstract

This research aims to study the impact of information asymmetry on stock price forecasting within the context of the informational content of announcements from a sample of companies listed on the stock exchange. This is achieved by identifying companies that have distributed dividends for at least three consecutive years. Accordingly, the "event window" was employed, providing a systematic framework for studying stock movements on specific dates. This framework allows the companies in the research sample to understand how financial markets react to new information about the market under study. The focus is on the role of the event window in measuring informational content. This emphasis on the event window stems primarily from recent trends toward announcing earnings during after-market hours. It is also attributed to the lack of systematic research on the length of the event window, which is when the benefit derived from earnings information is at its maximum. The researchers used the Multiple regression test, the T-Test, and the Scenario style to test the research hypothesis, which led to the conclusion that financial returns are only achieved through the informational content of the profit distribution announcement, and that the maximum window for informational content includes only the day of trading of the announcement. This view reflects the event window that maximizes information related to profits by relying on the timing of profit announcements during non-trading hours versus trading hours.

Abstract

This study aimed to evaluate the financial sustainability of Iraqi industrial companies using machine learning models and to compare their performance with traditional statistical models. Five key financial variables were analyzed: Working Capital Ratio (WCR), Current Ratio (CR), Return on Equity (ROE), Return on Assets (ROA), and Asset Turnover (AT). A Financial Sustainability Index (FSI) was constructed to classify companies. The results showed that WCR and CR were the most influential variables in explaining financial sustainability, while AT had the least impact. All variables demonstrated statistically significant relationships with the FSI. Moreover, machine learning models—particularly XGBoost and Random Forest—outperformed the traditional logistic regression model in predictive accuracy, with variations in variable importance rankings across models. The findings highlight the importance of focusing on working capital management and liquidity improvement to enhance financial sustainability, as well as the use of machine learning tools in financial forecasting to support more accurate strategic decision-making. This study contributes by providing a modern analytical framework to support the financial sustainability of industrial companies, with the potential for future application in other sectors. Specifically, machine learning models improved predictive accuracy by approximately 9.4% over the traditional logistic regression model, while SHAP-based analysis confirmed that WCR and CR carry the greatest weight in predicting financial sustainability. Accordingly, the study recommends that industrial companies prioritize working capital and liquidity management, that financial analysts and investors adopt machine learning models such as XGBoost and Random Forest in financial sustainability forecasting, that more comprehensive sustainability indices combining financial and operational performance be developed, and that decision-makers invest in training on machine learning tools and SHAP interpretation to support more reliable, evidence-based financial decisions.

Abstract

This study aims to highlight the role of green management in achieving and promoting environmental and corporate sustainable development by proposing new mechanisms for its implementation to support sustainability at various levels. The study adopted a descriptive-analytical approach using a questionnaire distributed to a sample of 274 employees at the Najaf Refinery, and examined the causal relationships among the study variables, with data analyzed using SPSS. The results showed that sustainable development can be achieved through environmental planning and design, waste management, and environmental training and awareness. They also revealed that green management serves as an effective tool to enhance sustainable development in the oil industry by reducing harmful environmental impacts and improving resource use efficiency, thus contributing to tangible economic and social benefits. This study underscores the importance of green management in supporting sustainable development in the oil industry and proposes mechanisms to strengthen its application and achieve sustainability on a broader scale, in line with efforts to meet organizational needs and improve environmental and organizational efficiency.

Abstract

Economic diversification is a major concern for economists and policymakers alike. Various countries strive to achieve the highest levels of economic diversification in their economic programs. Economic diversification is also crucial for poverty reduction in Iraq, particularly through developing and creating job opportunities by expanding the agricultural, industrial, and renewable energy sectors. This study attempts to present an approach to economic diversification policies and addressing and reducing poverty in Iraq, based on theoretical principles from modern economic literature and objective data from the Iraqi economy. This includes examining the phenomenon of poverty, efforts to combat it, and the potential for economic diversification within the general budget and financial system. This forward-looking vision can be used to develop a policy that contributes to economic diversification, thereby mitigating economic fluctuations, achieving stability, increasing economic growth, and eliminating unemployment and, consequently, poverty The research problem adopts the topic that Iraq is one of the quartile countries that depend on a single economic resource, namely oil, to finance public spending. In the event that the macro economy is exposed to external and internal shocks such as the decline in oil prices, in addition to the mortgage crisis, as well as the COVID-19 pandemic, this will lead to a state of financial deficit. Therefore, it is better to rely on economic diversification, which does not allow the economy to be subject to sectors that use raw materials, and to expand economic activities, renewable energy, increase competitiveness, and create added value for the economy as a whole, which leads to reducing poverty.

Abstract

The world is witnessing rapid transformations driven by technological advancement, with artificial intelligence (AI) standing out as one of the most significant outcomes of the Fourth Industrial Revolution due to its profound impact on enhancing economic and administrative efficiency. This study aims to analyze the impact of artificial intelligence on strengthening public revenue efficiency and increasing economic productivity. It examines AI’s role in improving tax collection mechanisms, reducing financial waste and corruption, enhancing the management of public resources, and raising the productivity of both labor and capital. The research adopts a descriptive-analytical methodology, drawing upon contemporary economic literature. Among its principal findings is that artificial intelligence significantly contributes to improving the efficiency of public revenues and fostering economic productivity through enhanced financial forecasting and more efficient resource allocation. The study concludes with several key recommendations, foremost among them the adoption of comprehensive national strategies for integrating AI into public finance systems, alongside the development of robust digital infrastructure to maximize its impact on revenue generation and productivity growth.