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Role of Commercial Banks in Stimulating Investments Amid Exchange Rate Fluctuations in Iraq
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When it comes to boosting the economy, development, and allocation of financial resources from accessible savings to be employed in all economic sectors (industrial, agricultural, and service), commercial banks in developing and Arab countries are seen as one of the tools. Foreign and domestic investment play critical roles in the economies of both established and developing nations by providing much-needed capital, allowing for the more efficient use of available natural and human resources, and allowing for the more rapid adoption of cutting-edge technologies. Investment success depends on the presence of institutions and capacities of a developed financial and banking type. The significance of this study can be seen in how it examines the reality of commercial banks and their function in promoting and activating domestic and international investment in the context of exchange rate fluctuations, taking into account the financial resources and financial surpluses that commercial banks have available to them to lend money and credit to promote local investment. The banking system, including commercial banks, suffers from challenges since the eighties and nineties of the last century due to wars and the effects of the economic blockade, up to the after 2003 political and security events, in addition to accumulations in banking laws and regulations that did not contribute to the development of the banking sector in Iraq. Also, commercial banks did not contribute effectively to financing investment, and this is evident from the low level of funding for local investments. In addition, the structural imbalances in the Iraqi economy, the deterioration of infrastructure, and the repercussions of Corona led to the reluctance of investors to invest in Iraq. The investment environment available in Iraq is a suitable environment for investment and provides capacity. However, the political and security challenges facing the country and the administrative and financial corruption in most parts of the state have negatively affected the volume of investments in a way that is not commensurate with the volume of available natural and human resources and available investment opportunities. The most important conclusions of this research were as follows

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The impact of financing structure on bank profits : Applied research on a sample of commercial banks listed in the Iraq Stock Exchange for the period (2011-2020)
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The research aims to identify the concept of financing structure and what are the determinants that affect it and the goals achieved by financing in commercial banks in addition to the sources upon which the financing structure depends consisting of internal financing sources and external financing sources and their connection to the profits of commercial banks. Baghdad, Khaleeji Commercial Bank) registered in the Iraq Stock Exchange during the period for the years (2011-2020) published in the Iraq Stock Exchange from and the research relied on financial analysis tools to analyze the independent variable the following financing structure (the ratio of equity to total assets, the ratio of deposits to Total liabilities, the ratio of loans

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Publication Date
Sun Mar 06 2022
Journal Name
Journal Of Positive School Psychology
Designing A Quality Costing System In Commercial Banks (Applied Research In The Investment Bank Of Iraq)
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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
Tue Dec 01 2015
Journal Name
Journal Of Economics And Administrative Sciences
Analysis of the competitiveness for commercial banks in Iraq for a period of 2004 – 2012
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This study was conducted on a sample of commercial banks in Iraq, chosen according number of considerations for twenty banks, contained two public banks and eighteen private banks.                                                                                             &

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of forensic accounting in resolving banking disputes: an applied research on a sample of private banks listed in the Iraq Stock Exchange
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This study aims to identify the role of forensic accounting in resolving banking disputes in the Iraqi environment, and to achieve this goal, the fiel

d survey method was used, as it is the most appropriate for studying the phenomenon in question and achieving its objectives. A sample of (50) male and female employees was selected, distributed among five banks listed on the Iraq Stock Exchange in the Baghdad governorate. The questionnaire tool prepared for this purpose was applied to them, which consisted of two main axes. The first axis included paragraphs of questions related to the importance of forensic accounting. The second axis relates to disputes At the end of the research, we reached a set of conclusions, the most import

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Publication Date
Tue Aug 03 2021
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
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 li

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Publication Date
Wed Mar 30 2022
Journal Name
College Of Islamic Sciences
Discounting commercial papers in the balance of Islamic banks
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• Commercial papers are one of the most important tools of the contemporary monetary market, and many of those who deal with them are ignorant of the Shariah rulings related to them, hence the urgent need to know the most prominent Sharia rulings related to commercial papers, including the discount. It is an agreement between the bank and its customer requesting the discount (the holder of the commercial paper) under which the bank is required By accelerating the value of the paper to the customer, in exchange for the latter’s obligation to transfer the ownership of the fixed right in the paper to the bank by endorsing it to him as a transfer of ownership.
• The noble Islamic Sharia does not prohibit dealing in commercial papers

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Publication Date
Sat Jul 01 2023
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The role of forensic accounting in banking stability An applied research on a sample of Iraqi private banks listed on the Iraq Stock Exchange
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                 This study aims to identify the role of forensic accounting in the Iraqi environment, banking stability, and to achieve this goal, we used the field survey method, as it is the most appropriate for studying the phenomenon in question and achieving its objectives.

Where we selected a sample consisting of (50) male and female employees, distributed among five private banks in Baghdad governorate, namely (Ashur International Bank, Development Investment Bank, Iraqi Middle East Investment Bank, Hammurabi Commercial Bank, Khaleej Commercial Bank), and the questionnaire tool was applied to them Designed for this purpose, which consisted of

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Publication Date
Sun Oct 01 2017
Journal Name
Journal Of Economics And Administrative Sciences
THE IMPACT OF CURRENCY AUCTION ON THE VARIABILITY OF THE EXCHANGE RATE IN IRAQ 2004-2015
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The transition states that Iraq economy lived it after 2003, and the change in tools used by monetary policy based on C.B.I law 56 in 2004, under the especially situation for the economy (structural imbalances and the weakness of banking & financial sector).

The monetary policy adopted the inflation targeting policy to mantain the monetary stability in the economy and considered it an incubator for future growth. It used the exchange rate as a nominal anchor to achieve the goal (because the rentier of economy, finance Shallowness & separation between real sector and finance sector, all this cause the normal channel to transfer the effect of monetary policy (interest rate) ineffective.

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Publication Date
Thu Apr 30 2020
Journal Name
Journal Of Economics And Administrative Sciences
Banking liquidity and the possibility of invested it in enhancing the solvency For a number of commercial banks in Iraq
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The primary function of commercial banks is the process of converting liquid liabilities such as deposits to illiquid assets, (also known as a loan), liquid assets, (aka cash and cash equivalent) in a balanced manner between liquid and illiquid assets, that guaranteed the preservation of the rights of depositors and the bank and not by converting liquid liabilities into liquid assets in a very large percentage. This comes from its role as depository and intermediary institutions between supply and demand, therefore, we find that the high indicators of bank liquidity and solvency may reflect a misleading picture of the status of commercial banks, to some extent in terms of the strength of their balance sheets and

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