The aim of this research is to diagnose the role of loan quality management in improving liquidity ratios and prudential capital adequacy for commercial banks operating in Anbar Governorate for the period between 2019 and 2024. The research problem stemmed from a main question: what impact does loan quality management have on liquidity ratios and prudential capital adequacy in these banks? To answer this question, three main hypotheses were formulated linking the dimensions of loan quality management (quality of the loan portfolio, collection efficiency, provisions for doubtful debts, and credit granting policy) with the variables of liquidity and capital adequacy. A quantitative analytical approach was adopted as the sole methodology for the research, relying on data from the annual financial statements of a sample consisting of six commercial banks that have active branches within Anbar Governorate. Descriptive statistics, arithmetic means, standard deviations, Cronbach's Alpha coefficient, Pearson's correlation test, and multiple linear regression analysis were used to test the hypotheses. The results showed a significant positive correlation between loan quality management and liquidity ratios (r = 0.824), a significant effect between the quality of the loan portfolio and prudential capital adequacy (R² = 0.712), in addition to the significance of the third hypothesis linking provisions for doubtful debts to the improvement of the capital adequacy ratio. The research recommends establishing a specialized unit for loan quality management within each commercial bank in Anbar Governorate, linking it directly to risk management and liquidity management.
between governmental and private banks in adopting and applying digital technologies. The findings indicate that digital transformation and cloud accounting positively contribute to the efficiency of internal control systems by improving data accuracy, accelerating information processing, facilitating timely access to financial information, strengthening risk management, enhancing coordination between accounting and control systems, and reducing operational costs. The comparison shows that private banks demonstrate greater flexibility and readiness to adopt digital technologies, whereas governmental banks maintain relatively more stable internal control structures but face greater challenges in modernizing their technological infrastructure. The study concludes that effective integration of digital transformation and cloud accounting requires continuous investment in digital infrastructure, cybersecurity, human resources, and regulatory frameworks to achieve higher levels of efficiency, transparency, and institutional performance in Iraqi banks.
This research aims to measure the impact of monetary policy tools (discount rate, reserve requirement ratio, and broad money supply growth M2) on the stability of the Iraqi banking sector during the quarterly period Q1-2015 to Q4-2024 (44 observations), using the ARDL model, Error Correction Model (ECM), Augmented Dickey- Fuller (ADF) unit root test, Bounds Testing for cointegration, and diagnostic tests. The results reveal statistically significant long-run equilibrium relationships between monetary policy tools and banking stability indicators (CAR at 0.742, NPL at -0.228, Z- score at 0.318). Diagnostic tests (Durbin-Watson, VIF, Breusch-Pagan, Jarque-Bera) confirm the validity of the estimated models.
This study examines the ability of digital payment data to uncover latent monetary and behavioral signals embedded in digital financial behavior and associated with inflation dynamics and short-term economic pressures in Jordan. The study addresses the limited capacity of traditional low-frequency monetary indicators to capture rapidly evolving behavioral and financial transformations in digital economies.
A quantitative analytical approach was adopted, combining conventional econometric methods with Explainable Artificial Intelligence techniques. The analysis uses monthly data covering August 2020 to February 2026 and develops a Digital Payment Index (DPI), derived behavioral indicators, and a Monetary Stress Signal Index (MSSI). The empirical analysis employs Vector Autoregression, impulse response analysis, forecast error variance decomposition, Granger causality tests, XGBoost, and SHAP to examine dynamic and nonlinear relationships and identify the relative importance of digital behavioral signals.
The findings indicate that digital payment data contain economically interpretable monetary and behavioral signals associated with inflation dynamics and short-term monetary conditions. Although the direct linear relationship between aggregate digital activity and inflation is limited, the analysis reveals latent nonlinear monetary and behavioral patterns within digital payment activity. Digital activity volatility and behavioral shifts demonstrate greater explanatory relevance than the aggregate level of digital activity, while the MSSI provides a unified measure of evolving monetary and behavioral pressures over time.
The study contributes to the development of a Behavioral Monetary Signals framework that integrates monetary economics, digital financial behavior, and Explainable Artificial Intelligence.
University student selection, particularly in medical disciplines, represents a strategic challenge and a central topic in academic research at both national and international levels due to its profound implications for students' future aspirations and for the quality and effectiveness of higher education outcomes. Accordingly, this study primarily aimed to establish a scientific foundation for developing an evidence-based standardized admission model for medical school applicants in Yemeni universities. The proposed model is grounded in objective quantitative evidence through examining and analyzing the statistical relationship between admission criteria—namely high school grade point average (GPA) and the university entrance examination—and admission decisions. Furthermore, the study provides a broader perspective for future research by proposing the development of this model to link admission criteria with students' subsequent academic performance.Although the present investigation focused on faculties of medicine as its empirical application, the statistical modeling framework and scientific evidence generated constitute a methodological roadmap and a robust knowledge base that can be generalized to other university disciplines, provided that the same methodological approach is adopted. The study utilized data from applicants who sat for the university entrance examination for medical schools at four Yemeni universities during the 2025/2026 academic year. Binary logistic regression, cross-tabulation analysis, and alternative admission weighting scenarios for the admission criteria were employed. The findings demonstrated that the most effective admission criterion is a balanced model that integrates both the high school GPA and the university entrance examination score. This integrated criterion serves as a rigorous selection tool that identifies academically qualified candidates while ensuring educational quality and long-term academic stability.
This study aims to examine the impact of ethical leadership on organizational commitment among employees in industrial companies in Baghdad. It focuses on four dimensions of ethical leadership: integrity, justice, respect, and service, and three dimensions of organizational commitment: affective, normative, and continuance commitment. The study addresses the importance of ethical leadership in creating a supportive and responsible work environment that strengthens
this research seeks to analyze the relationship between the integration of monetary and financial policies and green finance in Iraq, focusing on the adjusted role of green finance thresholds, as economic policies in Iraq suffer from structural challenges represented by poor institutional coordination between the central bank and the Ministry of Finance, and the dominance of oil revenues on the public budget, the research used the tzavalis (2023). The research was based on annual data for the period 2004-2023 from official sources, and the research came to the conclusion that there is a critical threshold for green financing exceeding 2.5% of GDP, as the impact of policy integration turns from limited to effective in supporting sustainable development, and the results show that ignoring the threshold variable leads to biased estimates, which confirms the importance of the proposed methodology
The study aims to explore the development of accounting system in Iraq based on digital economy requirements, challenges, and opportunities in service institutions. The study is descriptive and analytical; it uses descriptive study, based on studies undertaken in recent years concerning the question of concept, application of digital transformation, International reporting and AIS with the support of analysis indicators for the period 2018-2025. The study seeks to find solutions for the difficulties in the current state of traditional accounting process, low use of blockchain and AI and cloud that affects efficiency on the pace of transactions, the level of transparency, and internal control problems; on the other hand the opportunities (IFRS, cloud computing, digital financial inclusion) is substantial if there is a good use of the digital infrastructure, human recourses and regulatory and legal framework. The study offers solutions through; updating of accounting legislation, low implementation of IFRS, training the staff, and a good use of digital infrastructure for the benefit of service institutions in Iraq.
FinTech has emerged as a game-changer, increasing financial accessibility and improving organizational flexibility among small and medium-sized firms (SMEs), Despite increased interest in FinTech adoption little research has looked at how FinTech helps SMEs recover in conflict-ridden and institutionally fragile settings, This research attempts to close this void by examining the link between FinTech uptake and SME resiliency in Palestine, a country plagued by political instability and financial constraints that pose significant hurdles to corporate survival.
Drawing on the Resource-Based View Dynamic Capabilities Theory the Technology–Organization–Environment framework and Organizational Resilience Theory, the study develops and tests an integrated model in which digital financial inclusion serves as a mediating mechanism while political uncertainty acts as a moderating factor, Data were collected from Palestinian SMEs operating across various sectors and analyzed using Partial Least Squares Structural Equation Modeling (PLS-SEM).
The findings reveal that FinTech adoption significantly enhances SME resilience by strengthening access to financial resources increasing operational flexibility and improving adaptive capacity, Digital financial inclusion partially mediates this relationship whereas political uncertainty influences the magnitude of resilience outcomes, The study extends the literature on FinTech and organizational resilience by providing evidence from a conflict-affected economy and highlighting the mechanisms through which digital financial technologies support business sustainability, The findings offer valuable implications for policymakers, regulators, and SME managers seeking to promote resilience through digital financial transformation.
This research aimed to study the role of financial flexibility as a mediating variable in the relationship between investment diversification and risk-adjusted returns for a sample of industrial companies listed on the Iraq Stock Exchange during the period (2015–2025). The research adopted the descriptive-analytical approach due to its suitability to the nature of the research and its variables. The research sample consisted of (10) industrial companies listed on the Iraq Stock Exchange: Baghdad for Soft Drinks, National for Metal Industries, Iraqi for Dates Processing and Marketing, Al-Kindi for Vaccine Production, Modern Chemical Industries, General for Food Industries, Al-Hilal for Industries, Babylon for Animal Production, General for Leather Industries, and Erbil for Food Industries. Investment diversification was measured using the Herfindahl–Hirschman Index (HHI)، financial flexibility was measured using a composite index including the cash ratio, equity-to-debt ratio, and dividend payout ratio, while risk-adjusted returns were measured using the Sharpe Ratio. The results showed that the average financial flexibility was (0.5359), the average investment diversification was (0.6133), and the average risk-adjusted return was (0.3885). The mediation test results also indicated that financial flexibility plays a partial mediating role in the relationship between investment diversification and risk-adjusted returns. The research recommended that the management of Iraqi industrial companies listed on the Iraq Stock Exchange should pay attention to enhancing their financial flexibility and employ it strategically to improve risk-adjusted returns and enhance the competitiveness of these companies in a volatile business environment.
Iraq faces several risks which are stemming from its over-reliance on crude oil to generate unilateral financial surpluses, upon which the macro-economy is based. This study aims to track the impact of the imbalance in the output structure on poverty rates in Iraq, the magnitude of the impact, and their trends, in order to propose practical recommendations that fix this relationship. The research problem lies in the following question: How much does the structural imbalance in the gross domestic product affect poverty rates in Iraq during the period (2004-2023), under the following hypothesis: Structural interdependence (weak structural imbalance) between the output sectors increases the welfare of the economy and reduces Poverty rates. The descriptive and quantitative approach was adopted to validate the research hypothesis. The research reached the validity of its assumption, as the lack of linkage between production sectors (structural imbalance) caused an exacerbation of poverty rates and a deterioration of local production in Iraq. The research recommended the importance of amending agricultural and industrial policies and employing oil resources in achieving a comprehensive economic plan that corrects the local economy.
