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The effect of the volume of Capital heldin stock prices: An analytical study in a sample of Iraqi banks listed in the Iraqi Stock Exchange
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 The capital in the bank is the important element in establishing it, because it maintains the banking sector in the event of exposure to losses or risks In addition to contributing to the provision of liquidity And protection of depositors' money from potential and unexpected losses. There is also a relationship between the prices of shares and the indicators of the durability of the capital owned, considering that the shares are the components of the bank capital The study limited the indicators of capital to assets and capital to deposits, capital to loans and financial investments Where the most important conclusions are the damage to the detriment of shareholders in contrast to the depositors in the case of increasing the proportion of capital owned to assets because this increase will lead to a decline in the rate of return of capital in contrast to the increase of the ratio of capital to deposit property reflects a positive image to depositors and thus reflect the image Positive to the central bank, All the sample of the research was shown at the percentage of capital owned to the loans in a good manner and thus reflects a positive image on the margin of safety, either the most important recommendations on the banks to build protective foundations for the safety of the banking system The banks that show the capital of the property to the assets in a low rate to develop and draw up a plan for the purpose of balance between sources of funds and sources of uses.

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Publication Date
Tue Nov 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The Effect of Mechanisms Corporate Governance in the Accounting Conservatism
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This research aims to identify the nature effect of some mechanisms governance in the Accounting Conservatism for a sample of the practices of companies (banks) in the Iraq Stock Exchange and identify any of this mechanics most effects in the accounting Conservatism. To achieve this objective the use of all of it (the size of the board of directors, management ownership, ownership concentration, the auditor's report) as independent variables was used model Basu revised to measure the Accounting Conservatism  , which was considered a variable follower with taking into account the effect of the control variables represented by the (company size and leverage) of a sample of listed on the Iraq Stock Exchange companies for the pe

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Publication Date
Sun Jan 27 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of Inspection In Achieving Banking Compliance: An Applied Study In A Sample o Iraq Banks
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The Banking Supervision of the most important functions of the Central Bank of Iraq, which he intended to have a strong banking system and a sound and competitive, and exercised control over the banks by inspection bodies to ensure their compliance with the laws, regulations and orders and instructions and the safety of their financial positions.

The research was aimed to release the concept of banking inspection, compliance and problems and obstacles faced by the inspectors, and monitors compliance and down to make recommendations.

Has been reached on a set of theoretical and practical conclusions, including: -

1-confirmed the statistical analysis of the answers to the research sample the importance of the role o

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Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of intellectual capital on sustainable competitive performance: field research in a sample of private colleges
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Abstract:

                  This research seeks to test the influence of intellectual capital as an explanatory variable and its components (human capital, structural capital, relational capital) and sustainable competitive performance as a responsive variable and its components (reducing service delivery cycle time, rapid response to market demand, increasing customer satisfaction, providing better Quality of service, increasing market share)” through a field study, and here the research problem was diagnosed in an attempt to answer the following question: Is there awareness among the senior management within the private colle

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Development means in Iraqi commercial banks to reduce unemployment: A sample of private commercial banks in Iraq
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Many economists believe that the development and promotion of small and medium-sized enterprises is one of the most important sources of economic and social development in countries in general and in developing countries in particular. This is considered to be an essential starting point for increasing production capacity and contributing to tackling poverty and unemployment. In view of the importance of these projects, most developing countries have concentrated their efforts on them. They have encouraged the establishment of small and medium industries, especially after they have proved their ability and efficiency in dealing with the major problems facing different economies.

The banking system plays an important role by finan

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Publication Date
Wed Oct 17 2018
Journal Name
Journal Of Economics And Administrative Sciences
Implications of Financial Reporting Governance in rationalizing investors decisions In financial markets in light of An International Financial Reporting Standards (IFRS)/ An analytical study of a selected sample of the joint stock companies in Iraq
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The financial crises that occurred in South East Asia and America, and the discovery of the financial and administrative corruption that affected these companies, which led to the crisis. Since then, organizations and institutions interested in accounting have begun new ways to further rationalize the management of these companies. Hence the concept of governance, which means good governance. Al-Susiya confirmed its adoption of the financial reporting standards and adopted internal and external auditing for the purpose of increasing the reliability and credibility of the financial and reports that increase the confidence of investors in making their investment decisions in the financial markets The study dealt with the contributi

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Publication Date
Thu Feb 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Using financial ratio to compare performance of the commercial and the Islamic banks Listed on Palestine Exchange
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        The research aimed to compare the performance of the commercial and the  Islamic banks listed in the Palestinian's Stock Exchange .To achieve the objectives of the study we selected all  the commercial and the Islamic banks listed in the Palestinian Stock Exchange  to obtain the necessary data for the analysis process during the period of (2009-2013) .the comparison based on the performance indicators ( liquidity rate, profitability rate ,the activity rate and the market rate).

        a statistical method was used to analyze the date to find the performance differences between the commercial banks,

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Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of banking technology in enhancing the strategic capacity: an applied research on a sample of Iraqi private commercial banks
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Abstract :                                                                                               

                 This research demonstrates the importance of

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Publication Date
Sat Sep 30 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of long-term investment on bank profitability : an applied research on a sample of Iraqi banks
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Abstract

                The aim of the research is to demonstrate the impact of long-term investment on profitability, and in order to achieve this goal, long-term investment was chosen, represented by (the ratio of long-term investments to total investments, the ratio of long-term investment to the total (deposits) as independent variables, and studying its impact on the dependent variable, which is profitability as measured by the rate of return on investments, the rate of return on equity. In order to reach the results, the inductive approach and the analytical descriptive approach were used, and the research found a significant impac

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Publication Date
Sun Dec 01 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of banking Compliance in combating money laundering and terrorist financing: An applied research in a sample of Iraqi banks
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       The purpose of this research is to demonstrate the impact of banking compliance in combating money laundering and terrorist financing through banks. The phenomenon of money laundering and terrorist financing has received wide attention in the countries of the world and international organizations because of the negative effects this phenomenon has on the global economy as a result of exploiting developments and modern banking operations to pass Money laundering and terrorist financing operations in order to legitimize illegal funds and obliterate their criminal sources, which obliged the banking sector to increase control measures in order to reduce these operations, which conceal money laundering thr

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Publication Date
Mon Feb 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The role of academic leadership practices in activating the human capital / A field research of a Iraqi universities sample / Baghdad
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The aims of this study to diagnose the role of the (relationship and impact) Academic driving practices dimensions (model the way, inspire a shared vision, challenge the process, enable others to act, encourage the heart ) in the activation of human capital (investment and development) for (knowledge, skills, expertise, creative and training capabilities) in a sample of university professors in Baghdad city(Baghdad University, Al Mustansiriya University, University of Technology). (367 )samples were distributed to (232 at the University of Baghdad, 97 at Al-Mustansiriya University and 38 at the University of Technology). The goals of descriptive analytical method research have been used, questionnaire has been a main tool for dat

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