Search Results for financial-decisions
Abstract
This research aims to identify the role of banking governance in rationalizing financial decisions, and in order to achieve this, a hypothetical scheme was formulated from which the assumptions emerged which state the existence of correlations and influence between banking governance and the rationalization of financial decisions. Banking has a role in rationalizing financial decisions in banks, and the questionnaire form was used to collect data, and Rafidain Bank (in its Mosul and Bartella branches) was chosen as a community to implement the research, and its employees are a sample of 34 respondents. Data were analyzed and conclusions were drawn through the statistical program (SPSS). Ver 16), and many conclusions were reached, the most important of which is (that banking governance has an important role in rationalizing financial decisions in banks, and that the level of its approval and rationalization of financial decisions in the researched bank is roughly average) and based on the conclusions a set of proposals was proposed, the most important of which is (increase The interest of banks in banking governance because of its important role and clear influence in rationalizing financial decisions and thus contribute to making sound financial decisions to achieve goals Behold the strategy).
Abstract
Capital structure is considered a fundamental topic in the field of financial management due to its vital role in supporting corporate financial decisions and its direct impact on financial performance and returns. This study aims to analyze the role of capital structure indicators on abnormal stock returns, with a specific focus on industrial companies listed on the Iraq Stock Exchange, as these returns serve as important indicators of market efficiency and the influence of financial decisions.
The study addresses the relationship between the components of capital structures such as debt and equity—and deviations in stock returns from expected values. These deviations may reflect unexpected opportunities or additional risks borne by investors. The research problem was formulated through inquiries into the impact of the financing mix used by companies on abnormal returns, as well as the extent to which these returns are affected by financial risk and the environmental challenges faced by the Iraqi market.
The significance of this study lies in its attempt to explain how changes in financial leverage influence abnormal returns. It also provides practical indicators that enhance the efficient use of financial resources and help investors gain a better understanding of how to evaluate their returns and expectations based on the components of capital structure. Furthermore, the study seeks to offer insights and recommendations that support financial decision-makers in choosing a balanced capital structure that contributes to growth and risk reduction. The study adopts an analytical approach that integrates theoretical foundations with empirical measurement of financial leverage indicators and abnormal returns, by analyzing data from a sample of listed industrial companies.
Abstract
The importance of the subject in estimating the impact of sudden oil shocks over decades since the early seventies of the twentieth century until now was the motive in choosing it, and naturally when oil prices are low, this will be reflected in the government's financial decisions. The research problem revolves around dependence on oil revenues mainly and the weakness of other sectors such as agriculture in financing the government budget in Saudi Arabia, which raises the following question: It is to what extent these countries can absorb those oil shocks and contain them through an appropriate fiscal policy. The research relied on the hypothesis that tracking the paths of oil shocks had clear repercussions in government budget decisions, which prompted Saudi Arabia to follow appropriate financial methods and means to contain the government budget deficit. One of the main objectives of the research is to show the risks of oil shocks on financial conditions in creating surpluses or deficits in these financial conditions for government budgets, and the research relied on the analytical method to prove its hypothesis to show the trends of these shocks. The research reached a number of results, including that oil is and is still one of the most important drivers of political and economic developments, and many believe that it is the determinant of these developments. Accordingly, the research recommended: to work on diversifying the Saudi economy in order to move from a rentier economy to an economy with strong pillars based on the development of service, agricultural, industrial and production sectors, in order to reduce the severity of negative oil shocks on the Saudi economy, and the need to choose appropriate methods for investment Correct oil revenue.
Abstract
This study aims to determine the extent of the impact of financing on the market value of firms, by using a sample consisting of six financial firms listed in the Iraq Stock Exchange distributed between the two sectors (insurance and investment), and these companies constitute 60% of the research community for the period (2012-2021), based on the quarterly data to form (240) observations, and for the purpose of testing the hypothesis of the study, the Panel Data technology and the outputs of the Eviews-10 statistical program were relied upon, and multiple regression analysis was relied upon to identify the relationship between the explanatory variable (financial leverage) and the controlling variables (company size , fixed assets, growth opportunities, and trading ratio), with the dependent variable (market value), and the estimation results revealed that there is a statistically significant negative effect between the financial leverage and the market value of the firm, and that the firm's trading ratio and its fixed assets positively and significantly affected the value of the company It also showed that there is a significant negative impact of the firm's size and its growth rate in the market value, This result was consistent with financial theory and related studies in its various environments. Accordingly, about 43% of the change was reached, The outcome of the firm's market value is explained through the variables of the current study, which prompts financial managers to increase interest in how to form suitable sources of financing in a way that reflects positively on the firm's value in the market.
Abstract
This study aims to demonstrate the impact of announcing the distribution of dividends in light of information asymmetry and in light of the phenomenon of terrorism for the purpose of predicting stock prices for companies listed on the Iraqi Stock Exchange. The study was applied to a sample of various market sectors, taking into account the diversity in the sectors, which included Mosul Dam Company that met the conditions of the study, which identified the companies that distributed dividends for two consecutive years (2014-2015), and the event study method was used with a (40) day event window with a period of (20) days before and after the event to measure the information asymmetry, as the forecasting method was adopted to identify the effects. The future of the dividend decision depends on investors' decisions in light of conditions of instability. In addition, two statistical methods were used to test the study's hypotheses, namely the regression analysis method and the scenario method. The study reached a set of conclusions, the most important of which is the possibility of achieving extraordinary returns by relying on the informational content of the dividend dividend. There is also a significant impact Statistical significance for the dividend decision due to information asymmetry. The scenario method contributes to predicting stock prices better than the traditional method. One of the most important recommendations reached by the study is the necessity of adopting scientific methods to measure the impact of market-related terrorist events on the accuracy of financial results, especially the use of mathematical models to measure the impact. Market events on stock prices. It is also preferable to adopt the scenario method in predicting stock prices and financial performance and adopt it as a model that provides multiple options for financial decisions, in addition to not being satisfied with the extraordinary return as only one tool for making investment decisions, but rather other factors such as risk must be taken into account.
Abstract
This research examines how digital technology can be used to prevent financial crises and improve organizations' financial performance. It explains what digital transformation means in financial environments and how it impacts current processes and systems. It also reviews the main causes of financial failure in banks, such as mismanagement, lack of information, and weak oversight. It also examines how banks' ability to make informed financial decisions and anticipate risks can be enhanced to reduce financial failure through digital transformation. It also analyzes the challenges and obstacles that banks may face when implementing digital transformation strategies and how they can be overcome
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.