Preferred Language
Articles
/
jpgiafs-922
The role of electronic trading and central filing in the performance of the Iraq Stock Exchange for the period (2008-2018)
...Show More Authors

The rapid development of information technology and its use in all areas has had a positive impact on all areas, and financial markets have had a share of this development through the use of an electronic trading system to settle transactions, enhance transparency and disclosure in all activities of these markets and revitalize their performance.

The reason for choosing this topic is that it is a very important topic for what modern technology addresses in trading operations in financial markets. It is worth noting that these innovations have eliminated the need for direct contact with people, but through the Internet and telephone networks, and the new technology has reduced the costs of building systems New business, entry barriers for new competitors were lowered, as the development in communications technology allowed for faster ordering and transfer of market data to a much larger group of participants, the growth of electronic trading execution systems on an international basis was phenomenal, and new stock markets became almost exclusively electronic It has emerged as a leader in the services industry in the stock markets.

The central filing system is a complete work system aimed at ensuring the safety of operations in the financial markets, and its work is very important in the stock market in general in order to complete all trading operations that happen in the market. Therefore, the legislation worked to organize the work of the central filing body and some of them singled out total laws that define a structure This system and everything related to its work.

One of the research problems revolves around (does the electronic trading system and the central deposit lead to attracting more potential investors to invest their money in the financial market? And does the electronic trading and central deposit system have an effect in spreading awareness and investment culture among the stock market dealers?), And the research is assumed The electronic trading and central filing systems can have an impact in attracting large numbers of Arab and foreign investors, and in increasing awareness and culture of investors and increasing their investment capabilities.

The research concluded with a number of conclusions, perhaps the most important of them is that the use of the electronic trading system as an alternative to the manual trading and deposit system gave great flexibility and different information to brokers, which made it easier for them to know the implemented and unimplemented processes and to conduct an analysis of the conditions of companies whose shares are traded faster and achieve transparency and safety for dealers and investors in the market has Shares in raising the efficiency and speed of dealing in securities, that the Iraqi Depository Center works to settle all operations that take place upon its registration, which increases the increase in the deposit indicators and their interaction according to the activity of the center.

The research has come out with a number of recommendations, perhaps the most important of which is that the big and correct procedure of the electronic trading mechanism must be continuous during a future time period, as it has a clear impact by avoiding human errors, granting confidence and spreading culture to investors, and opening new investment fields, and this increased activity results in improvement Increased liquidity and a gradual rise in the efficiency of price information.

View Publication Preview PDF
Quick Preview PDF
Publication Date
Mon Sep 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Suggested Model for accounting disclosure proactive and reflect on the decisions of investors: Applied research in a sample of industrial companies listed on the Iraq Stock Exchange
...Show More Authors

Often requires the investor to know the result of the company's activity contribute to the investor or by wanting to invest in them because profit or loss of the company affect positively or negatively in the price of shares of the company and with the end of the fiscal year delayed companies often to issue its financial statements after it is approved and audited by an observer External Auditor, From here came the idea of ​​research that appears to stakeholders of financial statements proactive appear, including actual figures for earlier stages have been prepared lists about lists and planned by the administration reflect the results of its phase remainder of the year as if they are (half a year or season or month) to offer At the

... Show More
View Publication Preview PDF
Publication Date
Sat Jun 01 2019
Journal Name
Journal Of Economics And Administrative Sciences
The usage of accounting information according to (Demerjian.et.al) model in order to measure the efficiency of industrial companies listed in the Iraqi Stock Exchange
...Show More Authors

   The aim of the research is to measure the efficiency of the companies in the industrial sector listed in the Iraqi Stock Exchange , by directing these companies to their resources (inputs) towards achieving the greatest possible returns (outputs) or reduce those resources while maintaining the level of returns to achieve the efficiency of these companies, therefore, in order to achieve the objectives of the research, it was used (Demerjian.et.al) model to measure the efficiency of companies and the factors influencing them. The researchers had got a number of conclusions , in which the most important of them is that 66.6% of the companies in the research sample do no

... Show More
View Publication Preview PDF
Crossref
Publication Date
Wed Jun 30 2021
Journal Name
Journal Of Economics And Administrative Sciences
Estimating Stock Returns Using Rough Set Theory: An Exploratory study With An Evidence From Iraq Stock Exchange
...Show More Authors

‎ This research aims to estimate stock returns, according to the ‎Rough Set Theory ‎approach, ‎test ‎its effectiveness and accuracy in predicting stock returns and their potential in the ‎field of ‎financial ‎markets, and rationalize investor decisions. The research sample is totaling (10) ‎companies traded at Iraq Stock Exchange. The results showed a remarkable ‎ ‎Rough Set Theory application in data reduction, contributing to the rationalization of ‎investment ‎decisions. The most prominent conclusions are the capability of rough set theory ‎in ‎dealing with financial data and applying it for forecasting stock ‎returns.‎The ‎research provides those interested in investing stocks in financial

... Show More
View Publication Preview PDF
Crossref
Publication Date
Sat Apr 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
The Role of Treasury bills to the most important monetary variables in Iraq for the period 1990 – 2013
...Show More Authors

The treasury bills one internal government debt instruments in iraq that were used to finance temporary deficits in the government budget, There fore the government resorted to issuing for the purpose of providing liquidity, As well as to invest in productive progects, After that it was financing the budget deficit by the monetary authovity of  the central baalpennek  [the new cash velease] which led to negative effects on the Iraqi econome, Thus we find that the treasury transfers have formed alarge proportion of the gross domestic government debt to finance the deficit ayear ago 2003.                      &nbs

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Jan 31 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
Analysis the Expected Profit By the Relation Between the Sustainable growth and Actual growth: Apply Study for Iraq Stock Exchange
...Show More Authors

The research aims to analysis the future profits of companies listed on the Iraq Stock Exchange through analyzing the relationship between Actual Growth and Sustainable Growth, The study was applied to the sample of companies included in the Iraq Stock Exchange for the period (2010- 2014), The Internal Growth Rate has been used as a measure for the Actual Return Rate but the Sustainable Growth Rate has been measured under the Rose model, The research showed group of conclusions, the most important are:1. From the analysis of sustainable growth for the banks sample and the variables involved in its measure shows that investment in the investors amounts have achieved a significant return, which demonstrates the company's efficiency at gene

... Show More
View Publication Preview PDF
Crossref
Publication Date
Fri Oct 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Forecasting the financial failure of Islamic banks using the Altman model, ---- springate model and ---- Sherrod model / an analytical study in Islamic banks listed on the Iraq Stock Exchange
...Show More Authors

Profit is a goal sought by all banks because it brings them income and guarantees them survival and continuity, and on the other hand, facing commitments without financial crisis. Hence the idea of research in his quest to build scientific tools and means that can help bank management in particular, investors, lenders and others to predict financial failure and to detect early financial failures. The research has produced a number of conclusions, the most important of which is that all Islamic banks sample a safe case of financial failure under the Altman model, while according to the Springate model all Islamic banks sample a search for a financial failure except the Islamic Bank of Noor Iraq for Investment and Finance )BINI(. A

... Show More
View Publication Preview PDF
Crossref
Publication Date
Thu Dec 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Role of the Financing Policy for Sustainable Social Development in Iraq for the Period (2014-2016)
...Show More Authors

The development of a future mechanism for sustainable development in Iraq to meet the current and future challenges requires an analysis of the indicators of sustainable development. This research aims at presenting and analyzing the social care aspect and highlighting the important role of taxes with a focus on social sustainable development to determine the extent and direction of changes. Level of progress, the researcher concludes the weakness of the financial allocations to the Ministry of Labor and Social Affairs and in line with the large number of people who apply the conditions and controls, and recommends the researcher the necessity of participation of all segments of society between the public and private sector In terms of o

... Show More
View Publication Preview PDF
Publication Date
Fri Oct 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Influence of behavioural implication of information on the selection of accounting methods and their reflection on investor's decisions field study on Iraq stock exchange
...Show More Authors

The research aims to highlight on the behavioural approach in accounting, and clarify the behavioural implications of the main activities of accounting, and clarify the concept of information inductance within the framework of the behavioural approach and its impact on preparing financial statements. And that the impact of financial information on the behaviour of investment decision-makers, and to achieve the goals of the research, the researcher prepared a questionnaire according to Likert five-step scale, and he took into consideration in preparing it in line with the characteristics of the study community, and that the target community for this questionnaire is the investors in the Iraq Stock Exchange. The researcher reached

... Show More
View Publication Preview PDF
Crossref
Publication Date
Tue Feb 26 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The Return Variation on Investment as a Function for the Difference of Market Share: An Applied Research on a Sample of Private Banks listed in Iraq Stock Exchange (ISX)
...Show More Authors

    The research specified with study the relation  between the market share for the sample research banks and the amount of the achieved revenues from the investment, where the  dominated belief  that there potentiality enhancing the revenue on investment with the increase of the banks shares in their markets after their success in achieving rates of successive growth in their sales of sales and to a suitable achieve  market coverage for their products and they have dissemination and suitable  promotion activity, the  market share represented the competition  for the banks, and the markets pay attention to the  market share as a strategic objective and to maintain them also increasi

... Show More
View Publication Preview PDF
Crossref
Publication Date
Mon Dec 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of promotion means in the developing the activity of financial markets: A case study of Iraqi stock Exchange
...Show More Authors

The promotion by its means lead a vital and important role at the level of all organizations, whether (industrial or service) in general, and financial markets in particular. The promotion is earns delved to be as one of the main operations which  market uses it through various means of financial markets and companies which its shares listed in the aim of (finance or investment), with a view to the implementation and financing of public and private projects the one hand, or with a view to achieving profits through investment of speculative or... For other purposes, on the other hand.Accordingly, we find that the set of public and private goals joint between the financial markets and listed companies respectively, will serve the stra

... Show More
View Publication Preview PDF