Search Results for financial-analysis

Abstract

This research aims to explore the importance of financial analysis and its contribution to enhancing environmental performance evaluation by utilizing financial ratios in financial analysis and addressing environmental issues to improve and maintain the environment and performance of government units. The research problem centres on the negative impact of neglecting financial analysis of financial statements and the financial information they contain regarding environmental performance on making appropriate decisions in performance evaluation. Therefore, the researchers sought to prove the hypothesis that using financial ratios in financial analysis and comparing financial information with non-financial information enhances environmental performance evaluation procedures. The study examined the environmental reality of the Medical City Directorate under the Ministry of Health, which is considered a unit affecting the environment. It involved an analytical review of the issued reports and financial analysis of the budget execution statement. The research concluded that the government unit in question showed weak environmental performance due to insufficient attention to pollution control, affecting most environmental aspects, and failure to apply environmental laws and regulations. Key recommendations include the need to comply with environmental laws and regulations and the necessity of establishing an environmental auditing plan or program to cover all environmental activities of the directorate.

Abstract

Due to the boom in information technology and the space it occupies in all joints of life, especially financial, economic, military..... Etc. This technology has to be used and utilized in financial analysis to help investors make the best investment decision. The researcher deals with the mechanism and method of creating a computerized model using Microsoft Access to extract the results of financial ratios and calculate the average cost of financing, in addition to identify the fair share price and compare it with the market price, for the purpose of identifying the level of deviation in the market price, whether higher or lower than Fair price. The program has been fed with mathematical functions to help extract results so that investors can use them anytime possible. The researcher considered the use of this type of software helps to prevent manipulation and modification of the results extracted, allowing the opportunity for all dealers to get the results fairly and equally with opportunities. The researcher reached a number of conclusions the most important are the arrival of information technology beyond the expected point of access, and therefore boundless. Information technology can also be used to improve the country's financial reality and keep pace with developments in the financial sector worldwide. In addition to the conclusions, the researcher Suggested set of recommendations for those who wish to take them out of the most important, the need to enter information technology and programming in the construction of the financial and economic sector of the country because of its speed in performance, processing and accuracy in the results. It is also necessary to start establishing information technology centers to help build state sectors on the latest methods and techniques.

Abstract

The quality of earnings is one of the most controversial topics of financial management because of its modernity, and it represents one of the research breakthroughs in the field of financial sciences, because it led him to shift from the aspect of quantitative financial analysis to qualitative financial analysis, and that his study alongside investment efficiency added another dimension to the presentation of theories, logical relationships and research opinions. In line with the edges of financial knowledge, it formed a philosophical title that measured and analyzed the relationship between the quality of earnings and the efficiency of investment in companies. The quality of returns on investment efficiency through under- and over-investment, the quality of earnings was evaluated using the receivables quality model, and the rest of that model was relied upon, after which the parameter that expresses the quality of earnings, and the efficiency of investment in companies was evaluated using the multiple regression model that takes the size of the investment as A dependent variable, and the determinants of that efficiency are then independent variables, and the rest of that model was relied upon, after which the parameter T expresses the efficiency of investment, the negative residuals express a lack of investment, while the positive residuals express excessive investment. To other companies, as well as an indication of the impact of the quality of earnings on the efficiency of the study, and the results of the study showed that the quality of earnings has an impact on the efficiency of investment in the study sample companies.

Abstract

The aim of the research is to clarify and determine the role of voluntary accounting disclosure in the process of evaluating banking performance, which has become increasingly important in the recent period as a result of the developments witnessed by the financial markets regarding the type and quantity of information contained in the financial reports of companies, and this is achieved by testing research hypotheses and trying to reach a solution to its problem by trying to determine the extent of dependence of each of the CAMELS indicators on information classified as voluntary or voluntary disclosures within the reports, and within this framework, the research problem revolves around the dependence of all or some of the indicators of the camels system on voluntary accounting information published in financial reports, Is there a relationship between voluntary accounting disclosure in the financial reports of banks and the results of evaluating their banking performance under the camels system  The research is based on two hypotheses, the first of which is the role of voluntary accounting disclosure of banks in assessing banking performance using the six camels indicators, and the second is that some CAMELS indicators rely on voluntary accounting information to varying degrees, The research also aimed at determining the impact of voluntary accounting disclosures of banks in assessing banking performance using the CAMELS system or not, and determining the size and shape of the relationship between the results of the banking evaluation using the CAMELS system and the volume of voluntary accounting disclosure in financial reports in addition to identifying the indicators of the CAMELS system that rely on voluntary accounting information disclosure, Therefore, through the research, the CAMELS system was applied to the Bank of Baghdad and using the method of financial analysis, many conclusions were reached, the most important of which was the study showed the existence of a role for voluntary accounting disclosures in assessing banking performance among the elements of the camels banking evaluation system in the banks sample study and the importance of applying the CAMELS investors have a clearer picture of the bank.

Abstract

The research aims to determine the impact of intellectual capital on the profitability of business organizations, by identifying the availability of intellectual capital requirements with its three components (human, structural and customer) in achieving profitability , the research problem centered on the statement whether there is investment And real employment of intellectual capital in the company, the sample of the research, and the research was applied in Zain Iraq company  for communications, and the researcher adopted the descriptive analytical approach, and the data was collected through the annual report of Zain Iraq published in the Iraqi Stock Exchange and for the years (2017-2019). And based on financial analysis and using personal interviews and field observations, the most prominent findings of the researcher were that the dimensions of intellectual capital affect the profitability of business organizations in varying proportions and in a positive way, and there was a logical justification for accepting the main hypothesis, at the same time, there are decrease in the level of training and development expenses for employees, and increase in the level of turnover of assets, was noted. The company also worked on the research sample to pay attention to attracting competent employees who have great experience in the required jobs, the research concluded with a number of recommendations, the most important of them was realize the importance of intellectual capital and work to develop and maintain it to achieve a high level of profits and also adopt expanded investment policies in order to create returns on their assets to achieve net profits after Tax, which gives more strength to the company.

Abstract

This research aims to analyze the relationship of the effect of credit efficiency through indicators (the ratio of total loans to total assets, the ratio of total loans to total deposits and the percentage of provision for loan losses) on the earnings per share of five commercial banks listed in the Iraq Stock Exchange, the research started from a problem that Commercial banks suffer from their inability to employ the inputs in a way that helps them reduce costs to increase returns. The statistical analysis was done by using the cross-sectional data analysis method (Panel Data) through the ready program (EViews v.12), and the financial analysis was done by (Excel). The research reached a set of conclusions, the most important of which is the existence of a significant influence relationship of credit efficiency on earnings per share in commercial banks. The research also presented a set of recommendations, the most important of which is the need to develop solid credit policies to reduce costs and avoid credit risks and default by borrowers, thus reflecting positively on earnings per share.

Abstract

The research aims to study and analyze the cognitive foundations of analytical procedures and the efficiency of external auditors, in addition to reviewing the relevant literature on the quality of financial reporting. It focuses on the extent to which analytical procedures are applied and on verifying the external auditor’s commitment to their implementation within a selected sample of Iraqi banks (Iraqi National Bank) The study is based on the hypothesis that adopting sound analytical procedures, supported by an audit team that is scientifically and professionally qualified, positively impacts the quality of financial reporting of the audited entity. To achieve the research objectives, the financial statements of the sampled banks were analyzed using financial ratios representing liquidity, activity, leverage, and profitability.

Through a comparison between the ratios used by the external auditors and those applied by the researcher, it was found that the auditors primarily focused on liquidity indicators, applying only the current ratio, without extending the analysis to other ratios related to activity, profitability, and leverage.

The findings revealed that the effective application of analytical procedures by competent external auditors enhances the quality of financial reporting, as each element reinforces the other’s effectiveness; any weakness in one dimension directly affects the reliability of financial reports.

The researcher recommends that analytical procedures and financial ratios be applied by auditors throughout all stages of the audit process, as they provide essential support in determining the nature, timing, and extent of audit tests, while maintaining previous results for comparative and future evaluation purposes..