Search Results for banking-sector

Abstract

The research aimed to measure the negative impact of monetary shocks on the capital adequacy of the Iraqi banking sector for the period 2004-2022 using the Threshold Regression Model. The results of the research showed that there is an impact of the variables of monetary shocks (money supply, exchange rate, interest rate, index number). (prices) on the (banking sector capital adequacy) index. The most important findings of the research are that the banking sector capital adequacy at the threshold is less than 2.8984929 trillion. There was a positive impact of the money supply shock on the banking sector capital adequacy. However, when capital The banking sector is confined between 7.6688449 and 2.8984929, so the effect of the money supply shock on the capital adequacy of the banking sector is positive. However, in the third system, when the capital threshold is less than 11.73928 and greater than 7.6628449, there was a negative effect for both (the interest rate shock and the supply shock) at a significant level. 5%, while there was a significant positive effect of the exchange rate shock, and in the fourth system at the capital threshold greater than or equal to 11.73928, there was a negative effect of the price index shock at a significant level of 5%, while here there was a significant positive effect for both (the interest rate shock and the money supply).

Abstract

The Iraqi banking sector is working to keep pace with modern banking technologies, and with the aim of exploring the impact of electronic payment methods on the efficiency of banking performance, three standard models were built for the Iraqi banking sector, for the period (January 2018-December 2022) with monthly data, so that the number of time series observations for each model reaches (60) View.

The research found a positive impact of electronic payment methods on the financial performance of the Iraqi banking sector, by raising its level of profitability and reducing its costs, in addition to the important role played by managing its liquidity and reducing its risks. Electronic payment methods also had a negative impact on the efficiency of internal operations management through... Its inability to reduce the effort and speed in completing operations and responding to customer requirements, due to adherence to traditional methods of completing banking work and the limited use of technology for archiving, which has reinforced the episodes of red tape in banking work, and has had negative effects on the quality of banking services.     

Abstract

This study aimed to analyse the impact of financial leasing revenues on financial performance in the banking sector, by identifying the nature of financial leasing and its benefits, and knowing the extent to which banks benefit from financial leasing and its impact on their banking performance, as well as showing a financing method that enables banks, especially Islamic banks, to rely It must use it to invest its money and investments.

The research referred to the experiences of both Japan and Jordan by knowing the impact of financial leasing in both countries and the extent of their success in benefiting from the advantages provided by this activity. It was found that the success of financial leasing activity in developed countries is evidence of the advantages that this activity provides if it is implemented. correctly.

The research relied on the main hypothesis that financial leasing positively affects the banking financial performance of Islamic banks that adopted this formula.

The research reached the conclusion that financial leasing affects banking performance in developing countries slightly, but its impact in developed countries is better, and the reason for this is due to the instability in the economies of these countries, and this fluctuation in the volume of financial leasing activity in Arab countries reflects many problems and challenges. facing this activity.

One of the most important recommendations reached by the research is the need to provide full support to the banking sector by governments to be able to provide financial leasing services and benefit from them, as well as the need to educate administrators in the banking sector about the importance of financial leasing and the benefits expected from its use.

Abstract

The United Arab Emirates has established a distinguished economic and social model characterized by its ability to keep pace with rapid technological and digital transformations, as well as its continuous expansion in investment and development activities. Despite this progress, the UAE remains vulnerable to fluctuations resulting from global economic crises, including the COVID-19 pandemic, which had a substantial impact on financial markets, liquidity levels, and capital mobility.

  This study examines the structural characteristics of the UAE economy and its development policies through key macroeconomic indicators, namely gross domestic product (GDP), the inflation rate, and the public debt ratio. It then analyzes the impact of the COVID-19 crisis on the UAE banking system by focusing on Emirates NBD Bank and First Abu Dhabi Bank, based on selected financial indicators, including net profit, return on assets (ROA), and return on equity (ROE).                                                                                          

              Among the most important conclusions reached by the study is that the COVID-19 crisis revealed the resilience and efficiency of the UAE banking sector in dealing with the pandemic and achieving an early recovery. This resilience contributed to financial stability and superior profitability for both banks. However, the pace and nature of recovery differed between the two institutions. Emirates NBD Bank achieved the highest levels of profitability and return on assets, while First Abu Dhabi Bank maintained steady growth, reflecting the adoption of a long-term risk management strategy. This diversity in banks’ policies contributes to the creation of a balanced banking system capable of effectively coping with crisis.                                                                          

           As for the key recommendations, the study emphasizes the need to strengthen the role of the banking sector in raising public awareness, as well as monitoring the damages suffered by customers in the aftermath of crises, giving due consideration to their interests, and ensuring the protection of their rights through a comprehensive set of regulatory and supportive measures.     

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 addresses the extent of digital transformation in the Iraqi banking sector, with a focus on a selected sample of Iraqi private banks. The research addresses the extent to which these banks adopt digital technologies to enhance their operations and customer services through quantitative analysis. The results reveal that although there is a growing interest in digital transformation Among Iraqi banks, the digital transformation in Iraqi private banks is still in its early stages compared to global trends. Although there is a growing recognition of the importance of digital technologies by banks, many of them still rely heavily on traditional banking methods, and this is due to This disparity is largely due to different levels of investment in digital infrastructure and different degrees of openness to technological change among bank management, and adoption rates remain uneven across the banking sector. This disparity is largely due to different levels of investment in digital infrastructure and different degrees of openness to technological change among bank management.

Despite these challenges, many banks have begun to implement digital solutions such as online banking, mobile applications and electronic payment systems to meet evolving customer expectations and increase competitiveness. This research highlights the need for strategic investment in digital infrastructure and regulatory reforms to enhance the environment. Conducive to digital innovation, it also emphasizes the importance of educating and raising awareness among customers to increase the adoption of digital banking services, which ultimately contributes to the modernization and growth of the sector.

Abstract

The research aims to highlight the role of private banks in promoting social responsibility, using a sample of three international and Arab commercial banks that have a social role in the society in which they operate. The research problem is represented by answering the following question: What is the reality of private banks’ commitment to the reality of social responsibility and what is their social responsibility? The importance of the research lies in the vital and effective role of the banking sector’s social responsibility towards society. The research seeks to achieve the following goals: clarifying the aspects of social responsibility and its important dimensions on the banking sector and identifying the effects of the social responsibility of these banks on society. The research is based on the hypothesis that: There is a relationship between the social responsibility of the banking sector and activating the developmental role of banks. The deductive approach was adopted to move through the study of the phenomenon from the general to the specific, based on the descriptive method as one of the methods of economic analysis. The research also reached a set of conclusions, the most important of which are: The social responsibility of banks expresses the mechanisms through which banks’ compliance with laws and standards can be guaranteed and monitored. And international rules on a voluntary basis. The research also presented a set of recommendations, the most important of which is: An independent department should be allocated for social responsibility in various banks, with the following functions being exercised: organizing volunteer efforts inside and outside them, planning and implementing social responsibility activities, measuring performance, evaluating practices, and preparing periodic reports. And dissemination, coordination with governmental and private institutions locally, internationally and regionally).

Abstract

The global economy is going through multiple unexpected events and changes that will affect the banking sector, and therefore it is imperative to search for a tool that helps protect the banking institution and the banking sector, especially after the recent global financial crisis, as stress tests appeared, which in turn support management Risks in detecting banking risks before they arise, and therefore these tests give a dose of immunity to the banking community to protect it from expected and unexpected events. The research concluded that the banking stress test scenarios have partially affected the efficiency ratios that the banks have in the research sample, due to the durability of their financial suitability. Banks should apply the tests periodically and consider them as a shield that protects them from external influences.

Abstract

The aim of the research is to identify the external determinants of the performance of the banking sector, represented by growth rate in gross domestic product (GGDP) and inflation (I), and the internal determinants represented by size (S), operational efficiency (OE) and financial intermediation (FM) for the period (1996 to 2017), in some of the Arabic countries represented by (Egypt, Jordan, Saudi Arabia, the Emirates). To reach this goal, cross-sectional time-series models (Pooled regression model, fixed effects model, random effects model) were used. These models were compared using the restricted F test and Hausman's test, and it was found that the random effects model is the appropriate model to represent the relationship between the research variables.The results of the research revealed that there was no effect of the external determinants (growth in GDP and inflation) and financial intermediation as one of the internal determinants on the performance of banking sectors, expressed in return on capital (ROE), because the relationship between these variables was not significant, in addition to the existence of a negative impact of a significant indication of the volume on the performance of the banking sectors and a positive impact with a significant effect of the operational efficiency on the performance of that sector. The research recommended the necessity for the supervisory and supervisory authorities to pay special attention to size and operational efficiency for their clear impact on the performance of the banking sectors, the research sample.

Abstract

The aim of this research is to try to shed light on the effectiveness of the work of banks when approving mergers between them, to identify the extent to which the banking system benefits from banking mergers, as it is one of the important means of raising the effectiveness of the banks’ performance and increasing their financial capabilities as a step to encourage banks to merge with each other.

Banking merger has repercussions on the performance of the banking sector in improving the level of profitability and banking liquidity.

The research relied on the deductive approach by monitoring and studying some international experiences, (evaluating the experience of the merger of First Gulf Bank with SABB Bank, and financial data were taken two years before the merger and four years after the merger) and (evaluating the experience of the merger of First Gulf Bank and National Abu Dhabi, and financial data were taken. Two years before the merger and four years after the merger) and he also used the quantitative method by using financial indicators to reach the results of evaluating these experiences.

The research reached a set of conclusions, the most important of which is that the merger had positive repercussions on the banking performance of liquidity indicators, while it had a negative impact on profitability indicators. There is a noticeable increase in the customer base and an increase in banking capital

Abstract

Debt structure is a crucial focal point in banking sector performance, as the distribution of debt between short-term and long-term affects financial risks and the market value of banks. Within the Iraqi economic environment undergoing structural transformations, analysing this impact emerges as a strategic tool to enhance banking stability and attract investments. This study provides an in-depth analytical perspective on the impact of debt structure dimensions (short-term, long-term, and total) on the performance of Iraqi commercial banks, based on comprehensive field data and advanced statistical models, to offer actionable recommendations. This study aimed to analyse the impact of debt structure dimensions (short-term debt, long-term debt, and total debt) on the market value of Iraqi commercial banks. The study adopted the descriptive-analytical approach. The study population comprised (366) individuals from top, middle, and executive management levels, utilizing a comprehensive survey method. A set of statistical tools was employed, including (percentages, frequencies, arithmetic means, standard deviations, factor loadings, and impact analysis), relying on the (SmartPLS.4) program for structural equation modelling. The results revealed a high level of the overall performance indicator for both debt structure and market value. Furthermore, they demonstrated a statistically significant impact of all debt structure dimensions on the market value of the banking sector under study. In light of the findings, the study recommended developing programs to issue medium/long-term bonds in partnership with the Central Bank of Iraq (CBI), allocating at least 20% of the credit portfolio to this type of financing to support infrastructure projects with stable returns.

Abstract

the Iraqi economy suffers from many problems, it is necessary to go to the banking sector to achieve economic growth, Financing productive projects, mitigating and addressing economic problems, especially the problem of the budget deficit, through the issuance of treasury bonds and debt instruments and granting loans and through the use of financial policy tools such as taxes, in order to achieve economic and social goals, It works to adapt the relationship between the levels of public revenues and public spending, and that the banks' goal is to achieve the highest rate of economic and social well-being by reducing the budget deficit, reducing the burden of public debt, reducing the deficit in the trade balance, and reducing unemployment rates Where banks contribute to revitalizing the stock market by buying stocks and bonds, as the bank has become an indispensable institution in any economic system

Abstract

Based on the importance of the role played by financial intelligence and behavior in strengthening companies in the financial markets and stabilizing them by achieving an added market value for companies assuming the moral and important impact of financial intelligence and behavior and proving the statistical hypothesis, a major problem was assumed represented in the statement of the impact of financial intelligence and behavior on the financial performance of financial decision makers in the sample of Iraqi companies? Therefore, the study sought to diagnose and explore the companies that provided and achieved levels of financial intelligence represented by profits, revenues and returns, and financial behavior represented by deals and sessions, within the sectors (banks and industry) of the study sample, and using the (ARDL) methodology in a period that extended 2010-2023 with a detailed theoretical description of the latest concepts and methods of measurement for both financial intelligence and behavior, as the results of the analysis of the first model of banks proved that there is a direct, significant and escalating impact that begins with revenues through profits and ends Returns are the most important in such a sector characterized by many and severe risks and from different internal and external environments, unlike the industry sector, which is affected by other factors, so it is necessary to follow the best market model that has achieved the highest levels of intelligence and behavior of financials for the duration of the research in order to be a model for consolidating weak and declining levels of behavior and intelligence in a number of companies and sectors.

Abstract

This study aims to examine the nature of the relationship between deposit structure and financial recovery in commercial banks. The sample consisted of ten Iraqi commercial banks during the period 2014–2023, and the Ordinary Least Squares (OLS) method was applied to analyze the relationship and effects among the study variables. The findings reveal that the deposit structure has a significant impact on several financial recovery indicators, namely return on equity (ROE), return on assets (ROA), capital adequacy ratio (CAR), and non-performing loans (NPL). The results further indicate that both savings deposits and time deposits exerted a negative effect on ROA, reflecting the limited ability of Iraqi banks to allocate depositors’ funds efficiently and generate adequate returns. Conversely, time deposits showed a clear positive impact on ROE. In addition, all types of deposits were found to have a positive and significant effect on both NPL and CAR, suggesting that growth in deposits increases lending activities and profitability, while also being associated with higher levels of non-performing loans. The significance of this study stems from the fact that deposits represent the primary source of funding for commercial banks and account for the largest share of their resources. However, the distribution of deposits by type and maturity does not necessarily guarantee financial recovery, particularly in light of the financial, health, economic, political, and technological crises that have adversely affected the Iraqi banking sector. Accordingly, the central research question is posed: To what extent does the deposit structure contribute to strengthening the ability of Iraqi commercial banks to achieve financial recovery?   The study concludes that bank managements should improve the quality of banking services and adopt both pricing and non-pricing strategies to attract more stable deposits, while directing them toward high-quality assets and investments that can enhance financial performance.

Abstract

The banking sector is one of the sectors most exposed to risks and the reason is due to the nature of the work of banks that is linked to a group of risks directly. Therefore, it is necessary for the bank to have an efficient and efficient internal control through which it can control the bank’s resources from the risk of waste and loss.

Therefore, the idea of establishing the Basel Committee on Banking Supervision came from the banks’ need to strengthen the internal control and increase its solidity to face risks effectively. The increase and exacerbation of global indebtedness, especially in developing countries, so if the banks are committed to applying the requirements of Basel III, this will help reduce risks and control the available resources and reduce.

As for the research sample, it included three private commercial banks, which are the Iraqi Union Bank, Ashur International Bank and Al-Mansour Investment Bank.

  The research reached a set of results, including that the requirements of Basel III came to keep pace with the banks of developed countries, and that it is possible to cover the risks they face from their capital, which in turn represents a challenge for banks of developing countries due to the difficulty of implementing these requirements and that the internal control of banks is in their interest to apply all the requirements Basel III to increase its durability and strength to face the risks it may be exposed to.

The research problem includes the extent to which banks operating in Iraq apply the requirements of Basel III and does the Central Bank of Iraq follow up on the application of these requirements periodically. For banks, the research sample is represented by three private commercial banks: Union Bank of Iraq, Ashur International Bank and Al-Mansour Investment Bank.

The researcher also relied on laws and legislations related to the subject of research, doctoral dissertations and relevant master’s theses, in addition to relevant Arab and foreign books and periodicals. Relationship to the subject matter.

Abstract

This study aimed to shed light on compliance auditing and the risks associated with non-compliance, while demonstrating the impact of compliance auditing on the quality of accounting information contained in the financial statements, applied to a sample of Iraqi banks listed on the Iraq Stock Exchange. The study also addressed the concept of compliance auditing as one of the branches of modern auditing that focuses on verifying institutions' compliance with laws, standards, and regulations, and its role in enhancing transparency, credibility, and improving the quality of accounting information. This study was based on the hypothesis that fulfilling compliance auditing requirements in the correct and proper manner by audit committees can result in a set of distinct benefits, including expressing a neutral professional opinion on ensuring the level of quality of accounting information for entities subject to auditing that meets the requirements of a wide range of investors. The study problem was embodied through a set of questions, including (Do economic units operating in the local environment seek to adopt compliance auditing practices for their financial statements and statements? Do economic units operating in the local environment realize the role that compliance auditing practices play in improving the image of the auditing profession for a wide range of investors? Does adherence to compliance auditing practices affect ensuring a certain level of quality of accounting information for entities subject to auditing, especially in an environment where the importance of transparency and financial accountability increases? In order to achieve the objectives of the study and examine and test its hypothesis, the study adopted the descriptive analytical approach. By constructing and formulating a questionnaire form that was distributed to the study sample consisting of a group of auditors, compliance monitors and financial accountants working in the banking sector, and then analyzing the study data through the use of a number of statistical means and methods.

The study reached a set of conclusions, the most important of which is that there is an important role for compliance auditing in enhancing the quality of accounting information, and there is a statistically significant moral effect of compliance auditing on the quality of accounting information in its dimensions.

The study also recommended the need for continuous assessment of the extent of banks' compliance with laws and standards, and the application of effective internal control systems that support compliance auditing tasks and ensure early detection of any violations, and the development of proactive plans to avoid financial and legal risks associated with non-compliance.

Abstract

In light of the increased requirements for transparency and disclosure of all information related to financial and non-financial performance, especially in financial institutions, and based on the importance of financial inclusion in Egyptian banks and the disclosure of its indicators and how to implement it, the current research aims to study the role of disclosure of financial inclusion indicators on the financial performance of Egyptian banks. We study on Egyptian commercial banks, and the research reached several results, the most important of which is that financial inclusion is one of the basic pillars for achieving financial stability by supporting the stability of the deposit base and improving the flexibility of financing and investment in the banking sector, which leads to the ability of the financial system to withstand economic shocks, as the researcher recommended. Several points, including the following: the need to pay attention to the basic elements necessary to increase the quality of financial reports in the commercial banks under study, and the necessity of working to pay attention to the nature of the strong relationship that links indicators of the application of financial inclusion and the quality of financial reports, as well as the necessity of benefiting from the positive impact of indicators of the application of financial inclusion on the quality of financial reports.

Abstract

The research aims to know the extent to which the principles of governance are applied to the accounting conservatism in the Iraq Stock Exchange represented by the commercial banks (Al-Khaleeji Commercial Bank, Al-Mansour Investment Bank, Development Investment Bank, Iraqi Middle East Investment Bank, Sumer Commercial Bank, Ashur International Investment Bank) where the problem was The research is there an effect of applying the principles of governance on accounting conservatism, and a questionnaire was used to collect data, and the research tool included (33) paragraphs, and (92) questionnaires were distributed through personal e-mails (58) questionnaires through personal interviews, where a sample was formed Research from (120) employees working in the banking sector. The results were analyzed using the statistical program (spss), with a correlation relationship attributed to the application of governance principles to accounting conservatism. The research hypotheses were tested using (Kolmogorov-Smirnov K-S) program, and accounting conservatism was measured by using the (BTM) model through actual data. For the published financial reports, through the use of a measure of the book value of property rights to the market value of property rights, and the research ended with the most important conclusions and recommendations, which are that Iraqi banks are committed to applying the principles of governance, and that there is a correlation relationship attributed to it between the application of Iraqi banks to the principles of governance and the level of accounting conservatism. Determine the relative importance of the principles of governance on the practices of accounting conservatism                                

Abstract

This research aims to analyze the extent of companies' compliance with International Auditing Standard 265 (ISA), which requires management to report deficiencies in the internal control system. The research focuses on the overlap of this standard with the elements of the internal control system according to the COSO model. It also studies the relationship between compliance with the standard and the efficiency of the control system, with a focus on the control environment, risk assessment, control activities, information and communication, and follow-up. The research reviews the challenges facing companies in implementing this standard. The research concluded that compliance with Standard 265 enhances the effectiveness of the internal control system. which enhances confidence in financial reports and reduces the chances of corruption and operational errors, and that failure to identify objectives and analyze risks leads to major gaps in internal control systems, and that relying on risk assessment principles in the COSO framework enhances banks' ability to identify weaknesses and material risks and address them effectively. and provides recommendations to enhance its implementation by encouraging internal and external communication through establishing effective communication channels within the banking sector for the purpose of accurately transmitting information and improving the communication process with external parties with the aim of ensuring that all parties are committed to their responsibilities

Abstract

The research seeks to the effectiveness show of monetary policy tools in light of the Central Bank of Iraq of independence and the extent of their contribution to the objectives of the general economic policy and their in choosing efficiency their tools that reflect the monetary variables that affect the banking system and then transferring the monetary effects to economic activity and achieving the goals of monetary policy The banking sector is with increasing interest in the economy for its active role in providing financial resources and mobilizing them from domestic savings and its efficiency The ability of banks to provide bank credit contributes to achieving economic development and this efficiency is based on the prevailing economic conditions and financial and monetary stability as it is the basis for directing monetary policy tools in the financial sector Therefore, the research was detailed to a comprehensive introduction to the research and methodology The second topic was devoted to the theoretical side and divided into three axes The first focused on monetary policy in Iraq The second centered around the concept of the banking financing gap and the third axis focused on the relationship between monetary variables and total credit and bank deposits The second topic the applied aspect of the research was to measure The relationship between the independent and dependent variables and the conclusion of the research in the conclusions and recommendations

Abstract

The research aims to clarify the nature of the banking human resources management information system, as well as to introduce the concept of redesigning jobs in banking organizations, in addition to determining the frameworks of the relationship of correlation and influence between the two variables in the Iraqi banking sector in order to identify a number of means that can be adopted by banking departments in order to build an integrated business model linking the outputs of information systems and their adoption in the process of scientific and systematic redesign of jobs and highlights the importance of the study by addressing important administrative topics added To the literature of administrative sciences, in particular the banking human resources information system and the element of redesigning banking functions, and a sample

The study with (83) respondents in (4) private banks in Baghdad and the opinions of the sample were polled through a questionnaire prepared for this purpose and conducted statistical treatments according to the program (SPSS) and a research came out with a number of conclusions, the most important of which is the existence of a high impact relationship to the level of development and performance of the human resources information system in redesigning jobs and one of the most important recommendations of the study is the need for the various banking departments, whether operational or supportive, to accurately determine their needs from the various disciplines so that the human resources department in banks can reach To harmonize the job with the specifications of the incumbent and through the use of methods in redesigning jobs in a scientific manner, specifically when using the method of job characteristics

Abstract

This study aims to analyze the impact of digital accounting systems on the quality of accounting information in commercial banks by examining the role of these systems in enhancing the accuracy, reliability, and timeliness of financial information. With the rapid technological advancement, banks have increasingly relied on digital systems for recording and processing accounting data, raising questions about their effect on the quality of financial reporting and decision-making. The study adopts a descriptive-analytical approach to review previous literature and analyze data related to the use of digital accounting systems in commercial banks. It also relies on the inductive method to draw conclusions and recommendations based on the available data analysis. The study is expected to highlight the importance of digital transformation in improving the quality of accounting information and supporting financial and managerial decision-making in the banking sector.

Abstract

The research aims to explain the measurement and accounting disclosure of lease contracts in accordance with the IFRS 16 standard and its impact on the informational content of the financial statements. To achieve the research objective, the researcher applied the IFRS 16 standard in Gulf Bank because it did not apply the IFRS 16 standard during the period of application of the standard in 2019, and the researcher prepared The financial statements were prepared in accordance with the requirements of the standard before and after application, and in a retrospective manner, according to what the standard allowed, with other variables held constant. The researcher provided a detailed analysis of the impact of applying IFRS 16 on the informational content of the financial statements by comparing the results before and after application, as well as the impact of that application on Financial ratios.

The researcher reached a set of conclusions, the most important of which are the following:

- The application of the IFRS 16 standard leads to the recognition of the right to use the asset among non-current assets, which leads to an increase in assets with a decrease in prepaid expenses, as a result of the amendments in order to apply the standard represented by reversing the prepaid expenses before application. In addition, recognizing lease obligations as non-current liabilities leads to an increase in total liabilities.

The application of IFRS 16 affects the informational content of the statement of changes in equity, especially when applied using the modified retrospective method, as a decrease in retained earnings resulting from an increase in the volume of expenses due to an increase in debit interest expenses and depreciation expenses leads, therefore, to a decrease in retained earnings.

The research concluded with a number of recommendations, the most important of which are:

- The need for lease contracts to be clearer by stating the important paragraphs that have an impact on the process of accounting treatments related to the application of IFRS 16, which are (duration, payments, purchase option, the extent of the lessee’s control over the asset subject to the lease, and so on).

- The necessity of qualifying staff working in accounting departments in the banking sector, given that it is obligated to apply international standards and other sectors through training on conducting accounting treatments for lease contracts in accordance with the IFRS16 standard, as treatments that are radically different from what used to be the treatment of lease contracts according to local accounting systems.

Abstract

Given the swift digital changes occurring in the Banking industry, the purpose of this paper is to examine how well artificial intelligence systems can forecast and protect against future disasters.  By utilizing its skills in big data analytics, forecasting financial behavior, and more accurately and effectively managing risks, artificial intelligence (AI) is increasingly regarded as a crucial component in the development of banking systems and improving their operational efficiency.

 By enhancing client satisfaction, tailoring banking services to meet the demands of each individual, and cutting down on operational errors and administrative expenses, banks hope to gain a competitive edge by utilizing these technologies.  AI also helps to speed up credit decisions, make it possible to identify financial crime early, and create clever marketing plans based on forecasts of future market trends.

In order to ensure financial sustainability and achieve integration between digital transformation and the demands of banking innovation, studies show that the future of AI encompasses strategic, cultural, human, technological, and organizational dimensions in addition to technical ones.

 The paper also examined a number of anticipated long-term effects of AI applications, such as increased forecasting precision, lower operating expenses, better customer satisfaction, increased worker productivity, and assistance with investment choices.  The findings show that implementing AI applications in the banking sector is a strategic requirement to guarantee long-term growth and competitiveness in the digital era, not a technical luxury.

In order to enhance lending decisions and lower default risks, the paper also assesses how well a number of categorization algorithms work in assessing loan applicants' creditworthiness.  Using a dataset that represented the traits and financial activities of clients, seven machine learning techniques were used: Gradient Boosting, Random Forest, Extra Trees, Gaussian Naive Bayes, Logistic Regression, SVC-RBF, and KNN.

The paper used a database of 21 variables for loan applicants. Numerical variables included (age, income, credit score, debt-to-income ratio, and loan amount). Descriptive variables included (loan purpose, region, marital status, employer, educational level, and application channel). Binary variables included (whether or not the applicant had a history of default). These variables were used to predict the approval or rejection decision, with the dependent variable being represented by two values: 0 for rejection and 1 for approval.

The models were evaluated using the following six key performance indicators: Accuracy, Precision, Recall, F1 Score, Receiver Operating Characteristic Area Under the Curve (ROC AUC), and Brier Score.   The findings demonstrated that the Gradient Boosting algorithm performed best overall in both probability prediction quality and customer differentiation across different risk levels.  The Random Forest algorithm, which showed stability and balanced metrics, came next.  On the other hand, despite its moderate performance, Logistic Regression provided great interpretability, while the Gaussian Naive Bayes algorithm demonstrated high sensitivity in identifying high-risk customers.  In terms of overall accuracy and probability quality, some models—like SVC-RBF and KNN—performed worse.

Abstract

Despite the successive governments’ efforts to achieve the dimensions of sustainable development in Iraq, the current reality indicates that Iraq remains one of the countries lagging in this field. Therefore, this research analyzes the status of the banking sector in light of banking reforms and the capital market’s role in promoting and achieving the dimensions of sustainable development. It sheds light on some key indicators and concludes with a set of findings, the most important of which is that Iraq is still behind in realizing sustainable development due to the difficult circumstances it faces. These include the persistent deficit in the general budget, the lack of genuine efforts to achieve sustainable development, increasing environmental pollution, and the widespread phenomenon of financial and administrative corruption, all of which can undermine any development plan. The research concludes with a set of recommendations, the most significant of which are: monitoring the outcomes of strategic plans set by government institutions within their work programs and disclosing achievement rates in creating opportunities, employment, and realizing the benefits of large-scale production; strengthening cooperation between banks and the capital market by having banks offer diversified financial and investment services within the capital market; establishing green investment funds jointly financed by banks and investors to support sustainable development; and raising awareness among investors about the importance of sustainable development and their role in achieving it.

Abstract

This study examines the relationship between financial liberalization policy and its impact on economic growth in Iraq, spanning the Period 2004-2023. Drawing on a combination of time-series econometric analysis and policy review, the research examines key dimensions of liberalization, including interest rate deregulation, capital account openness, and banking sector reform. The findings reveal a nuanced relationship: a long-term, positive relationship between the indicators (the basic interest rate, the ratio of domestic credit provided to the private sector to GDP, and inflation) and GDP in Iraq during the study period. Meanwhile, the long-term relationship was negative, as indicated by the ratio of foreign direct investment to GDP. Therefore, Iraq's economic policy needs to promote greater liberalization of foreign direct investment. It is also important to adopt a balanced monetary policy that helps control inflation rates and interest rates, thus activating its positive role in financial liberalization policy 

Abstract

This research aims to know the role that strategic intelligence performed in its dimensions (forecasting, organized thinking, partnership, invention, and benchmarking) in influencing customer relationship management in its dimensions (customer acquisition, strengthening the relationship with the customer, customer retention, customer satisfaction) for a sample of private banks In the province of Baghdad, the two researchers relied on the questionnaire as a measure of the research variables, and the relationship between them was tested by selecting intentional sample that included (106) of (principals of senior departments - departments - and administrative units) working in the banking sector using statistical methods(SPSS, v.25) The results showed a direct impact relationship of strategic intelligence in managing customer relations, and the increasing interest of the surveyed banks in strengthening the relationship with the customer, which was one of its most prominent goals, and the research reached to a number of recommendations, most notably working on paying attention to strategic intelligence and activating its role among banking leaders to support invention capabilities and improve the reality of banking services.

Abstract

Banks are exposed to many financial risks that arise when the bank faces difficulty in recovering loans from borrowers, which may affect the bank's assets and its ability to meet its obligations. There are also market risks related to fluctuations in interest rates, stock prices, and exchange rates, which negatively impact the value of assets. In addition, there are liquidity risks related to the bank's inability to meet liquidity needs suddenly, such as the withdrawal of deposits or financing loans, which creates challenges in achieving a balance between profitability and liquidity. Non-financial risks to which banks are exposed include operational risks resulting from the failure of internal systems or procedures, and legal risks arising from failure to comply with laws and regulations, which may lead to fines or legal cases. There are also strategic risks resulting from making incorrect decisions that affect the bank's future, in addition to reputational risks related to damage to the bank's image as a result of customer complaints or financial crises. To manage these risks, banks implement multiple strategies such as hedging, diversifying investments, and ensuring the implementation of regulatory requirements. Risk management helps improve the bank's stability and enhance its ability to make sound financial decisions, enabling it to reduce losses. Potential, capital preservation, and long-term sustainability are guaranteed, which increases the level of trust between clients and investors.

Abstract

This study primarily aims to investigate the effect of strategic control on achieving advanced levels of strategic success, with a focus on exploring the degree of strategic control implementation in the Jordanian banking sector. Furthermore, this study intends to provide a comprehensive vision encompassing the key factors that contribute to achieving strategic objectives, in order to address the emerging challenges in the banking business environment. The study population consisted of all Jordanian commercial banks registered with the Association of Banks in Jordan, numbering (12) banks for the year 2025. To achieve the study objectives, data were collected using a questionnaire specifically designed for this purpose. A total of (244) questionnaires were distributed to employees in Jordanian commercial banks, including both general staff and senior management personnel such as managers, deputy managers, assistant managers, and department heads. Of these, (191) questionnaires were returned, with (184) deemed valid for analysis. For the purpose of data analysis and hypothesis testing, the Statistical Package for the Social Sciences (SPSS.V.23) was utilized.

This study concluded with several key findings, the most important of which was the presence of a positive and significant effect of strategic control on achieving strategic success in Jordanian commercial banks. Additionally, the study results demonstrated a high degree of strategic control implementation in Jordanian commercial banks from the perspective of their employees.

      Based on these findings, the study recommends that the relevant departments in Jordanian commercial banks prioritize strategic control as an essential tool for predicting risks and identifying improvement opportunities by enhancing internal and external monitoring mechanisms to ensure long-term performance sustainability and strategic success.