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The Role of Integrated Reporting in Reducing Information Asymmetry: Analytical Research of A sample of Iraqi Banks listed on the Iraq Stock Exchange
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Allowing Iraqi companies to use multiple systems and policies leads to varying levels of disclosure and no high symmetry between report preparers and users, and that the adoption of integrated reporting can reduce information asymmetry. The theoretical side addressed the concepts of these variables, and in the practical side the binary variable (0, 1) was used. To compensate for the value of the independent variable (integrated reporting) based on the Central Bank of Iraq’s classification of banks according to the (CAMLES) index, and the dependent variable (information asymmetry) was measured through two measures (price difference, unusual return), the research community was represented by (5) Banks out of the total of banks listed in the Iraqi market (43) banks for (5) years (2015-2019) and was based on the hypothesis that there is a relationship between integrated reporting and information asymmetry and reached several results, the most important of which was the presence of information asymmetry in the research sample banks, no There is an effect of adopting integrated reporting on reducing asymmetry.

Keywords: Integrated Reporting, Information Asymmetry, Spread, Abnormal Return.

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Publication Date
Thu Oct 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Credit Structure Patterns And Their Reflection In The Value Bank Applied Research on a Sample of the Iraqi Private Banks
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The study seeks to determine the levels of credit structure (independent variable) depending on its components (loans, credit disseminate, other facilities) To get the eight patterns of the structure of bank credit for the purpose of assessing the relationship between changes in levels of each style of structure credit (increase or decrease) and reflected in maximizing the value of the Bank(The adopted a measured variable depending on the approximate equation of simple Tobin's Q) to determine the style that achieves the highest value of the Bank, to take advantage of it in management, planning and control by knowing the strengths and weaknesses of the historical distribution of the facilities . the sample of the

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Publication Date
Tue Dec 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Factors Influencing the Establishment of Investment Portfolios ((Analytical Research in a number of Private Banks in Baghdad))
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       The investment portfolio of financial instruments & banking relatively new in the banking sector & the world of investment &capital markets in spite of its importance & its advantages in terms of the nature of the diversity of investment instruments as well as reduce the risk of investment & its contribution to the revitalization of the banks & the financial market , economic,  &characterized by developments accelerated under information & communications technology , as is the portfolio tool vehicle of investment tools that provide for people who want to invest & they can not manag

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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
Sun Jun 30 2019
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of strategic planning for electronic services to developing cash bank deposits: An Applied research for a sample of Iraqi private banks
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               The bank deposits is fuel banking activity and raw material products for the commercial bank and the basis of its activity and its lifetime So the bank, which seeks to continue the successful development of the volume of cash deposits has translated the work of the bank to meet the needs of different sectors by providing the necessary funding, and from this point of view was the research problem a lack of interest departments of banking services to commercial banks as a means for the development of electronic cash deposits have, and which represents the basis for the supplier commercial bank fund.

 

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Publication Date
Thu Apr 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The Role of the values of accounting culture in maximizing financial performance - A field study in a sample of Iraqi banks
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The influence of culture on accounting systems and practices, including financial reports and accounting information through the values ​​identified by Gray and derived from social-cultural values, and the four accounting values ​​were derived from generally accepted accounting principles represented by (Conservatism, Uniformity, Secrecy, and Professionalism). Important and significant in maximizing financial performance, and measuring the extent of the role of these values ​​in improving financial performance through attention to the values ​​of accounting culture, this research

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Publication Date
Fri Oct 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
The role of knowledge management in achieving strategic excellence Field research in some Iraqi private banks
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The purpose of the research is to study the impact of knowledge management (personalization and coding strategy) in achieving strategic excellence in the environment of Iraqi private banks, and the descriptive and analytical research approach has been adopted, so the researcher adopted positive philosophy according to the deductive approach for the purpose of deriving the first research hypothesis from the theoretical side and the research reached a group of The most important results are that the personalization strategy has made great progress in its ability to influence strategic superiority as a responsive variable, as the civil bank departments were successful in employing the changes that occurred in the personalization str

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Publication Date
Thu Jun 30 2022
Journal Name
Journal Of Economics And Administrative Sciences
The Use of the Regression Tree and the Support Vector Machine in the Classification of the Iraqi Stock Exchange for the Period 2019-2020
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 The financial markets are one of the sectors whose data is characterized by continuous movement in most of the times and it is constantly changing, so it is difficult to predict its trends , and this leads to the need of methods , means and techniques for making decisions, and that pushes investors and analysts in the financial markets to use various and different methods in order to reach at predicting the movement of the direction of the financial markets. In order to reach the goal of making decisions in different investments, where the algorithm of the support vector machine and the CART regression tree algorithm are used to classify the stock data in order to determine

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Publication Date
Fri Jun 01 2018
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of Islamic banks in facing the financial crisis in Iraq from 2012-2014
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The purpose of the research is to identify the role of Islamic banks in facing the financial crisis in Iraq for the period 2012-2014, and highlight the various factors that contributed to the emergence of the financial crisis, as well as to identify the problems and challenges facing the Islamic banking business in Iraq and identify the reasons and find appropriate solutions, And the development of treatments to avoid the occurrence of such problems and overcome them. The main findings of the research are as follows,Islamic banks (the sample of the study) were affected by the global financial crisis indirectly, as the financial crisis turned into an economic crisis affecting the real economy, because the activity of Islamic banks is more

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Publication Date
Mon Feb 01 2016
Journal Name
Journal Of Economics And Administrative Sciences
The role of leadership skills in organizational trust Analytical research center in the Ministry of Higher Education and Scientific Research, Iraq
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Formed leadership skills and organizational trust Based on intellectual that underpinned the current research, as represented leadership skills variable interpretative represented in organizational trust-response variable.

The research aims to test the relationship and the impact of leadership skills dimensions in organizational trust dimensions for the purpose of achieving its objectives were formulated hypotheses main relate to test the effect and the relationship between the variables of research for the purpose of testing those hypotheses applied research on a sample of heads of departments and officials of the people at the center of the Ministry of Higher Education and Scientific Research, where th

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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
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‎ 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

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