Search Results for gulf-commercial-bank-
Abstract
This research aims to demonstrate the role of adopting sustainability accounting as a modern approach in improving corporate profitability, through a case study of Gulf Commercial Bank At the Hilla branch, a questionnaire was prepared and distributed to 30 employees, and Tobin's Q formula was applied. The research's significance stems from the growing global interest in sustainability concepts and the necessity of integrating environmental, social, and economic dimensions into the accounting system to achieve sustainable financial performance. The research employed a descriptive-analytical methodology, collecting data from financial reports and utilizing analytical tools to measure the relationship between adopting sustainability accounting practices and profitability levels. The research concluded that there is a statistically significant positive relationship between adopting sustainability accounting and improved profitability at Gulf Commercial Bank By applying the equation and the results of the survey. These practices contributed to enhancing performance efficiency, reducing long-term costs, and improving corporate reputation, all of which positively impacted financial results. The research recommends promoting the adoption of sustainability accounting in Iraqi banks and companies, developing related disclosure standards, and raising awareness among senior management about its importance in achieving a sustainable competitive advantage.
Abstract
This research aims to highlight the concept and importance of banking governance mechanisms, study and understand banking risks, and then examine the role of banking governance mechanisms—namely, the board of directors, disclosure, transparency, and capital adequacy—in managing banking risks in Iraqi banks. To achieve these objectives, the research sample consisted of private commercial banks listed on the Iraq Stock Exchange during the period 2010-2021, namely Baghdad Bank, Al-Mansour Investment Bank, National Bank of Iraq, and Gulf Commercial Bank. The banking risk indicators included credit, liquidity, and exchange rate. The research concluded that adherence to governance principles and mechanisms can enhance the role of banking risks in aligning with the objectives of the board of directors, transparency and disclosure, and the interests of shareholders and stakeholders, thereby increasing their confidence The study recommends strengthening the implementation of banking governance mechanisms, particularly by enhancing the role of the board of directors, improving transparency and disclosure practices, and maintaining adequate capital adequacy levels, as these measures contribute significantly to mitigating banking risks and promoting financial stability in Iraqi banks.
Abstract
The research aimed to determine the impact of strategic sovereignty in reducing strategic risks in light of the current conditions that require the correct construction of organizations in order to confront environmental variables in modern times. To achieve this goal, the researchers reached, through theoretical thought and related studies, to build a hypothetical diagram that explains the relationship between the studied variables. The research relied on studying strategic sovereignty as an independent variable distributed into three dimensions: (area of influence, competitive formation, competitive pressure), in addition to three dimensions representing the dependent variable strategic risks (document and information risks, organizational reputation risks, human resources risks). The sample consisted of (100) managers from senior administrative leadership in a sample of private Iraqi banks: (United Bank, National Bank of Iraq, Gulf Commercial Bank, Ashur International Bank, Abra Iraq Bank). The research reached several results represented in the contribution of strategic sovereignty in reducing strategic risks through the results of the impact relationship, which supports the statistical formulation of the research hypothesis