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Arabic

Search Results for investment-decision

Article
A feasibility study for the case of a cement project in Sulaymaniyah in light of the investment climate in Iraq

Taib Othman, Amina M. Fakhry

Pages: 91-104

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Abstract

The results of the feasibility studies are affected by many factors, including internal and external, and here the investment climate factors represent the external factors that affect the amount of costs and profits of the investment project, which is based on the investment decision, either by rejecting or continuing the project; And through the results of the research, it was found that the cement project is considered a successful project, but the deterioration of the investment climate has hindered its implementation, and because of the difficulties faced by the investor, it contributed to the delay in the implementation of the project. The most important thing recommended by the research is the development of investment policies with achievable goals in addition to the development of clear and applicable laws in order to contribute to creating a good investment climate and contribute to the success of feasibility studies, and reduce administrative red tape and other investment obstacles that cause an increase in the costs of the investment project and thus are reflected in the results Feasibility studies.

Article
Measuring intangible asseets and their impact on investment decisions in shares: An applied study at AL-Khatim Telecom Company (Zain Iraq)

عمر Al-doori , ظبية Mahmood

Pages: 73-88

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Abstract

Intangible assets are important for many establishments in most sectors, such as the industrial ones, and the need to measure them to reduce the volume of risks, so the research dealt with the issue of measuring intangible assets and their impact on investment decisions in shares, where the problem of research is embodied in the intangible and intangible existence of intangible assets, which makes The process of measuring it accounting "is a difficult and complex process and includes many financial risks related to the uncertainty in this regard, which gives a" large "aspect of the difficulty in linking it with investor decisions and determining its impact on these decisions. Therefore, the research aims to determine the extent of the impact of measuring Intangible assets in investment decisions in companies through their influence on the market values ​​of their shares,The research is based on testing the following hypothesis: “The measurement of intangible assets affects investment decisions by causing fluctuations in the market value of companies’ shares. ”A number of conclusions were drawn up, the most important of which are: The relationship between the ratios and amounts of intangible assets on the one hand and the market values ​​of companies’ shares on the one hand was taken. Other, the shape and manner of fluctuation, as they are direct and opposite, and from year to year, and the reason for this fluctuation is that the values ​​and ratios of intangible assets are only one of a number of factors that affect the behavior and decisions of investors in companies' shares through their influence on the decisions of buying and selling their shares. It affects its values ​​in the financial market indirectly, and the research came up with a number of recommendations, the most important of which are: studying and monitoring the behavior of investors, especially their decisions related to buying and selling companies' shares, and working to reduce the negative impact of financial information related to intangible assets on these decisions and behaviors and its reflection on the market values ​​of shares .

 

Article
Create a model for financial analysis using digital programming

حيدر Al-Janabi

Pages: 51-63

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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.

Article
The impact of the quality of accounting information on investment decisions: An applied study on a sample of companies listed on the Iraqi Stock Exchange

Dhabya Mahmood

Pages: 136-143

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Abstract

Accounting information is a vital element and an important basis in evaluating the performance of companies and an important tool in formulating their policies and making future decisions, especially with regard to investment decisions in securities, especially if this information is prepared in accordance with local or international principles and standards, which gives it quality and effectiveness in its use. The problem of the research lies in the accounting information is still unclear in the financial reports, which leads to difficulty for investors in making their investment decisions regarding buying and selling shares in the Iraqi Stock Exchange. The research aims to study the relationship and impact between the quality of accounting information and the investment decision-making process, and to highlight the importance of the accounting information contained in the reports. The financial statements of companies registered in the Iraqi stock market are for investors to help them make their investment decisions. In his study, the researcher used the questionnaire form method in collecting data. Among the most important results are: Individual Iraqi investors find that the accounting information contained in the financial reports is clear, understandable, and sufficient for the purpose of making their investment decisions. Iraqi individual investors need accounting information when making their decisions about buying and selling shares on the Iraqi Stock Exchange, and reading financial reports greatly affects their investment decisions. The most important recommendations: Work to increase individual investors’ awareness of the importance of the Board of Directors’ letter when making their investment decisions.

Article
The fundamental pillars for the development of the Iraq stock exchange and the Amman stock exchange: A comparative study

Hamsa Abdul Latif, Omar Khamas

Pages: 206-224

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Abstract

As the stock market becomes increasingly important as a primary driver of economic development, understanding the fundamentals that influence the development of these markets becomes crucial. This topic provides a comprehensive review of the basic foundations of the stock market, with a focus on market models in Jordan and Iraq. It explains the impact of economic, political and legislative stability on the attractiveness of investments and investor confidence in the market stressing the importance of understanding investor culture and its impact on investment decision making, in light of the current economic transformations.

Due to the fluctuations experienced by the stock market in Iraq as a result of the economic and political conditions in the country, the prices of stocks and bonds vary constantly between high and low, and this greatly affects economic activity there. This topic aims to explain the state of the stock market in Iraq, explain the basic foundations on which this market must be based, and compare it with the stock market in Jordan.

It is clear that the economic environment reflects economic policy and the factors affecting it. As the state of the economy in the country greatly affects the stock market, the presence of a stable economic environment increases confidence among investor and traders in the market, and the culture of investors and their understanding of financial risks and investment opportunities is affected by the economic environment.

Political stability gives internal and external investments confidence to invest in the financial market, while political turmoil can lead to a decline in confidence and a reduction in investment, providing a stable security environment in the stock market in Iraq leads to a noticeable development in its laws and regulations.

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Entrepreneurship Journal for Finance and Business

College of Business Economics at Al-Nahrain University

Print ISSN: 2708-8790 | Online ISSN: 2709-4251

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