Tikrit Journal of Administrative and Economic Sciences

This research investigates the impact of environmental accounting practices on the financial performance and reputation of commercial banks. With increasing attention to environmental issues and their growing importance in corporate strategies, the adoption of environmental accounting practices by the banking sector is analyzed to assess their potential impact on financial indicators and the overall managerial standing of the institution. The research uses a comprehensive approach, combining financial performance metrics and reputation assessment, to evaluate the correlation between environmental accounting initiatives and banks' profitability, risk management, and stakeholder perception. Advanced statistical analysis in SPSS software was used to analyze data collected from the study population (bank employees and university professors) to assess the relationship between the adoption of green accounting and the financial performance of banks. The study found that regulators and auditors should support and encourage banks to improve accounting disclosures related to sustainability, and that adopting green accounting practices can enhance their market reputation and make them more attractive to investors and customers interested in sustainability. The study recommended that banks should develop sustainable strategies focused on reducing the negative environmental impacts of their activities and enhancing positive community engagement. Green accounting practices should be systematically integrated into corporate policies and daily operations to achieve a sustained commitment to sustainability.

This study aims to analyze the relationship between the complexity of financial reports and earnings management practices. To achieve the objective of this study, two main hypotheses were formulated to test the relationship between study variables. The study adopted a descriptive-analytical approach using field methodology to collect data. Simple regression analysis and path analysis were conducted, utilizing SPSS20 software for the data obtained from a sample of 41 accountants working in private commercial banks in Dohuk Governorate. The findings of study revealed a significant positive correlation between the complexity of financial reports and earnings management practices. Additionally, the results demonstrated a statistically significant impact of financial report complexity on earnings management. The study also provided several recommendations, including urging regulatory bodies to issue comment letters to companies that present complex financial statements, emphasizing the need for addressing this complexity and ensuring full disclosure to enhance understanding by relevant stakeholders. Furthermore, the study suggested that banks expand the scope of disclosing essential and relevant information to investors as a means to mitigate earnings management practices.

The research aims to demonstrate the impact of applying the International Accounting Standard (IAS1) in the Iraqi banking sector and then its impact on the quality of financial reports in terms of suitability, consistency, reliability and quality, which helps in more accurate and reliable financial reports and is reflected in the performance and reputation of these banks and the national economy in general. To achieve the goal of the research, it was applied in a number of commercial banks listed on the Iraq Stock Exchange, amounting to (25) banks, with a random sample of accountants, auditors, and finance officials in the research community. The research tool was (a checklist) that was analyzed by extracting (weighted arithmetic means, standard deviations, and correlation coefficients). Regression analysis, interpretation coefficient, and (T) test using the (SPSS) program The checklist was distributed to the research sample, numbering (25) lists, and it was retrieved in full The research reached a number of conclusions, the most important of which is the presence of a significant impact of applying the International Accounting Standard (IAS1) on the quality of financial reports in their dimensions (adequacy, honest representation, consistency, and comparability) through the availability The main and subsidiary accounting information prepared by the banks in the research sample, in addition to setting high-quality standards for preparing financial reports in the banking sector and facilitating the approach between international and national standards and thus improving the quality and consistency of preparing financial statements and reports. One of the most important recommendations of the research is to encourage and adopt the application of standards and achieve compatibility with international standards. Studying accounting requirements and practices and exchanging views with national groups to set standards and how to apply them.

The research aims to demonstrate the impact on the presentation and preparation of financial statements as a result of applying international accounting standards. The research data was collected by preparing a questionnaire consisting of (21) items that were formulated in order to achieve the research objectives, and distributed to a group of (auditors, accountants, and financial managers). And preparers of financial statements), in the light of which the financial statements were collected and processed and hypotheses were tested using the ready-made statistical program (SPSS). The research sample consisted of (108) individuals in commercial companies, and many statistical tools and methods were used to achieve the research objectives, including: Arithmetic ratio, standard deviation, correlation coefficients, regression analysis, and relative importance. The most prominent results of the research were: “The existence of a significant correlation and influence for the application of international accounting standards in preparing and presenting financial statements in commercial companies.

The study aims primarily to explain the changes that occur in the financial performance of the study company as a result of the application of (IAS 8) accounting policies, changes in accounting estimates, and errors on the financial performance of the study company.
The researcher relied on the deductive approach to complete the study, on the texts of international standards, and on the financial statements of the (ETT) Company for General Trading Limited operating in the Kurdistan Region for the fiscal years (2020, 2021). By applying the three cases adopted by (IAS 8) (accounting policies, accounting estimates, errors) and observing its impact on financial performance. The researcher reached a set of conclusions, the most important of which is that the changes that occur with the expansion in the size of companies and the occurrence of any changes in the nature of their business, undoubtedly create the need for accounting standards that contribute to unifying accounting procedures and work. Thus improving the quality of their results from the financial statements. One of the most important recommendations of the research is the need to limit the freedom that companies enjoy in choosing methods and methods and setting accounting estimates in order to move towards unification in accounting work in accordance with the requirements of international accounting standards.

Monetary policy is considered one of the most important macroeconomic policy tools used by monetary authorities Monetary authorities use it alongside other policies such as fiscal policy, trade policy to influence economic activity through its impact on the variables of this activity such as investment, production, prices and income. Contrary to the theories of classical economists were based on the fact that the economic system is based on stability and balance. The reality has shown that we rarely find a stable country, and the rule has become imbalance and instability, or what is known as (economic crises cycle) that have accompanied capitalist systems and occur successively and differ in their impact and severity from one country to another. The latest of these crises is the economic crisis resulting from the spread of the Corona epidemic and the subsequent economic closures. Through the closures and other necessary health measures to combat the pandemic quickly led to an economic crisis witnessed globally. In the face of these crises, countries seek to control and reduce their negative effects through economic policy tools, including monetary policy, as it plays an important role by formulating and implementing its tools in a way that contributes to creating a stable economic environment, promoting economic growth, and addressing shocks to which the economy is exposed. The study aimed to measure the impact of monetary policy tools in addressing this economic crisis resulting from corona pandemic. Depending on a main hypothesis that monetary policies have a great effectiveness on addressing this urgent globally economic crisis. The study contained of (30) high income countries, for the period (2019-2022), depending on the estimation of the static and dynamic panel data model. The most important results of this study were most of the causes of this crisis are due to the consequences of the economic closure measures. The research suggested that monetary policy should address the lasting economic scars from the crisis and prevent enduring economic damage.

Banks seek to achieve stability by withstanding shocks, in order to ensure effective performance in carrying out their tasks, but withholding information from investors for long periods and then announcing it suddenly as a result of the banks’ failure to fulfill their financial obligations causes rapid reactions of investors and the possibility of a sharp and sudden collapse in stock prices. Which causes fluctuations in the value of stocks and their exposure to the risks of a collapse in stock prices, which has an impact on their current and future performance, and their current performance. The relationship between the risks of a stock collapse and banking stability is of great importance to banks, so the study aims to examine the strength of the relationship and the impact of the risks of a collapse in the value of stocks on the assessment of banking stability. To achieve the goal, the study relied on the analytical and statistical approach by relying on the data available in the financial statements of a sample of Iraqi banks listed on the Iraqi Stock Exchange, and the number of commercial banks reached (6) for the period (2015-2020). The use of the financial method was adopted. To extract the two variables and the DUVOL measure as a model for measuring the risk of a collapse in the value of stock prices, and to use the CAMEL framework indicators to evaluate banking stability, while the statistical method was used by relying on the (SPSS-24) program. The most important finding of the study is that although there is a significant influence relationship There is statistical significance for the study variables for all commercial banks listed on the Iraq Stock Exchange, but both asset quality and profitability achieved a non-significant effect compared to liquidity and bank capital adequacy in the banks sampled by the study, due to seizing profitable investment opportunities through the assets they own. Having the ability to cover all its receivables and a successful collection policy will not be affected in the process of evaluating banking stability. Finally, the study presented several recommendations, including urging the development of mechanisms and methods that contribute to reducing the risk of stock collapse, which is necessary to support banking stability and maintain continuity in the face of banks’ shocks in the financial markets.

This study aims to measure and evaluate the level of tax sustainability in companies listed on the Iraq Stock Exchange, as well as evaluate and analyze the value of the establishment of companies listed on the market and test the relationship and impact of tax sustainability on the value of the enterprise. In order to achieve the objectives of the study, a main hypothesis was adopted directed to test the relationship between the two variables of the study within the framework of the practical side of the study. As the applied approach based on evaluation and quantitative mathematical analysis was adopted, as the annual financial statements of the companies listed on the Iraq Stock Exchange and the official bulletins of the market were adopted as data sources for the period (2017-2021). The sample of the study was mainly represented in a sample of companies listed on the Iraq Stock Exchange, which amounted to (30) companies, and was selected in light of the sample of companies that do not apply the standards of (IFRSs) and the sample of banks applying the standards of (IFRSs) and the number (11) banks. The study reached a set of results, the most prominent of which is that there is no correlation and significant impact between sustainable tax and the market value of establishments applying and not applying IFRSs. The study also made several recommendations, the most important of which was the need to educate investors through awareness programs that should focus on the positive effects of social responsibility reports and their impact on stock prices and reduce the risk of stock price collapse and its reflection in the value of the enterprise.

The research aims to show the extent to which the characteristics of the board of directors affect the quality of the integrated reports according to the agency theory. To achieve the goal, the obtained quantitative methods were used. In collecting data, the researcher relied on the financial statements published on the Securities Commission website for a sample of banks. The research sample consisted of 10 banks for the period 2017-2021. The characteristics of the board of directors were measured through the mechanisms represented by (size, independence, level of activity, double position of CEO As for the quality of the integrated reports, it was measured through the mechanisms represented by (company overview, business model, risks and opportunities, strategy and resource allocation, governance, performance, basis for preparation and presentation, and future outlook). As for the agency theory, it was measured through (the utilization ratio of assets and the operating expenses ratio). The most important results that were reached is the existence of a positive (directive) correlation relationship with significant between the size of the board of directors and each of the percentage of utilization of assets and the quality of integrated reports. Meaning that an increase in the size of the board of directors is accompanied by an increase in the percentage of utilization of assets (i.e. a decrease in agency costs) and an increase in the quality levels of the integrated reports. As well as the presence of a positive (directive) correlation with significant significance between the independence of the board of directors and each of the percentage of utilization of assets and the quality of the integrated reports. Since the presence of independent members is an effective tool for monitoring the actions of managers and this leads to an increase in the quality of the integrated reports. The study recommended the need to take into account the level of activity of the Board of Directors in order for the Board to carry out its function effectively, as the number of annual meetings must be increased in this regard. As low levels of the activities of the Board of Directors can lead to a reduction in the quality of integrated reports.

Economic shocks directly affect financial variables in the Iraqi economy, and this is due to the presence of a strong connection between the general budget and the trade balance according to Keynesian theory. So financial policy responds through its spending and revenue tools in a way that is consistent with or contrary to the direction of the economic shock, and that response is reflected in the trade balance in a way unexpected changes can be expressed in spending policy shocks. The research aims to demonstrate the impact of spending shocks on the trade balance in the Iraqi economy. Iraqi exports depend to a large extent on crude oil exports, and they are directly affected by international oil prices.
Based on the results of the cointegration test and the vector autoregressive (VAR) model for the model of spending policy and its impact on the trade balance. It was inferred that there is a long-term equilibrium relationship between the variables of the model, and the stimulated response function of the model indicates that an increase in public spending leads to an increase in the trade balance deficit, and in order Achieving stability in spending activity. It is necessary to find more stable alternative sources of revenue to finance the general budget to ensure the stability of economic activity.
The research recommended changing the course of public expenditures by changing the structure of the general budget in favor of investment spending directed to expanding production capacities and focal structures to ensure the availability of commodity and service products, and restructuring consumer spending to ensure rationalization and optimal allocation. In addition to the importance of reducing unproductive employment policies and other not sober spending policies..

The research aims to propose a framework for auditing the effects and damages of war (by taking advantage of international auditing standards and INTOSAI standards) in the Iraqi environment. With the aim of providing a strong basis for developing audit programs for disasters in general and wars in particular, leading to corrective measures and mitigating the negative effects of wars. As well as in order to keep up with all developments and changes taking place in the global environment, which activates the auditing process and makes it more accurate, flexible, and responsive to every emergency event, such as wars and other disasters. The research reached several results, the most important of which are: Traditional audit programs focus on auditing the process of inventorying and counting war damages, without taking into account the other effects of wars on the economic unit, its internal control, and the frameworks for preparing its financial statements. The auditor cannot suffice with auditing war damages related to damages related to loss. Assets, because this audit is not comprehensive and insufficient, as it is necessary to take into account (in addition to auditing the damages of war). The other effects of wars on the economic unit, such as the continuity of the unit, the weakness of its internal control, cases of fraud due to war, emergency conditions, and other matters related to compensation and aid, and emerging and other risks. Expected due to the war, which has an impact on the financial statements. The research recommended focusing on international auditing standards and INTOSAI standards and benefiting from them in developing the auditing process for disasters in general and wars in particular in the Iraqi environment, which suffered from the effects of wars in particular.

The importance of the study is to measure the participation of a sample of private Iraqi Nour students for the period 2015-2020 AD, and that is an attempt to answer the study after formulating the problem of the study: “What is the competition of specialization in Iraqi discrimination and what is this contribution to Nick?”, where reliance was placed on the application of quantitative methods through Applying panel data that combines cross-sectional observations and time series, with fixed models and a random-effects model, in addition to the co-integration model, and is compatible with a set of the most important of which, if it is not possible between specific parties to determine the study, is a monopolistic competition model. It does not include a set of important incentives that encourage Competition in the popular public sector, through the influence of prevailing circumstances, such as allowing government companies to deposit their money because they have their own commercial capacity and not being limited to depositing it in companies capable of competing, especially because competition has an important role in efficiency and we can better contribute to providing services.

The study aimed to measure the impact of oil price fluctuations on some indicators of financial sustainability, as it is one of the most important components of financial sustainability in countries that are characterized by the abundance of that resource or countries that have been classified as rentier states, but excessive reliance on this wealth may make the country and its economy vulnerable to fluctuations. Severe external shocks due to fluctuations in oil prices and its connection to international markets. The study and analysis of oil revenues is of great importance in economic studies. This importance stems from the fact that oil revenues represent the lifeblood of the Iraqi economy, which depends almost entirely on them in forming the gross domestic product. It was based on The study based on a set of hypotheses, the most important of which is: Oil revenues can be relied upon to achieve financial sustainability in the Iraqi economy, as well as the existence of a statistically significant correlation between oil prices and financial sustainability indicators. Statistical programs (EViews, Excel) were used to reach the results. The study reached a set of conclusions, the most important of which is that the oil revenues index relative to public revenues (X) has a direct impact on the government spending index relative to gross domestic product in the long term.

The study aims to clarify and analyze the dual economic shocks on the gross domestic product for the period 1990-2021. The study assumes that there is a statistically significant negative impact relationship from the dual shocks to which the Iraqi economy was exposed during the period of the study on the gross domestic product, where the descriptive method was used. (Analytical) in the research and reached the most important conclusions that the Iraqi economy was exposed to a set of dual economic shocks during the study period, including war shocks, epidemic shocks, and blockade shocks, all of which were negatively reflected in the gross domestic product. The most important recommendations that were addressed in the research were making use of oil surpluses in Establishing a sovereign fund for economic stability, as this fund can work to invest surpluses when oil prices rise and can compensate for the shortfall in revenues when oil prices fall. This fund will also reduce the impact of these shocks in addition to achieving gains from this fund’s investments.

The research seeks to study the impact of both private and public investment on economic growth in the United Arab Emirates during the period 2000-2021. The economic measurement for this research took two stages, the first dealt with the time series stationarity test and the cointegration test using the (ARDL) method, while the stage was completed. The second is to measure the relationship between the research variables in the long and short term using the random error correction model (ECM) and then measure the causal relationship between the research variables.
The research found that there is a negative relationship with an insignificant effect between private investment spending and the economic growth rate in the Emirates, and a significant effect between public investment spending and the economic growth rate, and a significant effect in the negative direction between the total workforce and the economic growth rate in the Emirates. The research recommended working to develop the performance of local investments, increasing their efficiency and integration with public investments, reducing dependence on the role of oil exports in economic life, and reconsidering the employment of unqualified Emirati labor.

The study aims to demonstrate the effect of government size on economic development in Arab countries, as it is interested in understanding the complex relationship between government intervention in the economy and its impact on the rate of per capita income growth in these countries. The study shows that this relationship is depends on several factors, including the economic and social context of the country and how government expenditure is directed in the country. Increasing government expenditure may have a positive effect on economic development, or it may have negative effect. Panel data were used for a group of Arab countries (Bahrain, Algeria, Tunisia, Egypt, Jordan, Lebanon, Oman, Saudi Arabia, Morocco, and Iraq) for the period 1991-2021. Using ARDL method to demonstrate the impact of government size on economic development in Arab countries and adopting appropriate mathematical methods to determine the optimal size of government. The study found that the size of the government positively affects economic development. This effect takes the form of a bell, and thus the result is consistent with the Armey curve method.

The main demographic feature since the second half of the twentieth century has been the remarkable growth of urbanization, not only at the local level but also at the global level. This phenomenon has cast a dark shadow on the economic, social and psychological scene in all countries around the world, particularly in Arab countries, including its impact on unemployment. The Arab countries have witnessed a widespread growth in unemployment, particularly concentrated in urban areas. This research comes to discuss the mechanisms linking urbanization in Arab countries on one side and unemployment on the other. The research adopted the ARDL model, using panel data, for the period 1996-2021, for thirteen Arab countries: (Algeria, Bahrain, Egypt, Iraq, Jordan, Kuwait, Lebanon, Libya, Morocco, Oman, Qatar, Saudi Arabia, and Sudan). A model was built to measure the impact of urban population growth on the unemployment rate, taking into account the impact of another tow explanatory variables, namely, population growth, and the percentage of capital accumulation in GDP. Long-term results showed that there is an undesirable effect of urban population growth on the unemployment rate. The effect of urbanization on male unemployment was greater compared to female unemployment. This requires policies aimed at reducing unemployment take into account the unemployment effects left by urbanization.

Foreign direct investment is considered one of the most important sources of capital flows. It is also considered one of the basic pillars that enable the investment of the country’s human and natural resources. Foreign investment can play an important role in this process, as it is intended to use the investor’s surplus funds in investment tools and opportunities available in the markets. Foreign investments outside the borders of the resident investor’s country. These investments differ from local investments in terms of the nature of the investment instruments used, the currencies traded, and the degree of risks to which the investor is exposed.
This study aims to measure the impact of foreign direct investment on exports for the period (1990 - 2020) in developing countries using a sample of middle-income developing countries.
The results showed that at the level of middle-income countries, there was a direct relationship between inward foreign direct investment and exports, with a ratio of (0.218), while outward foreign direct investment had a direct relationship with exports, with a ratio of (0.232).
The study suggested directing foreign investments towards export industries, especially industries that can replace imports, with the aim of improving the balance of payments. It also recommends directing investments away from local investments to avoid competition with local investments.
The study suggests diversifying foreign investments into various industrial, agricultural, and service sectors, and getting rid of investments linked to one sector, such as oil. We should also benefit from modern technology accompanying these investments and partnering with local investment sectors to gain skills and stimulate them. In this way, the impact of foreign investments in improving the country’s economic structure and achieving Long-term benefits at the economic level. It will also contribute to developing local industries and increasing the competitiveness of the national economy in global markets.

Velocity of Money is considered one of the important economic variables that influence monetary policy in particular and the economy in general, as it contributes fundamentally to influencing economic growth. Therefore, the research aims to find the impact of the relationship between Velocity of Money and economic growth in Iraq for the period 2000-2022. A number of economic variables that international organizations such as the World Bank and the International Monetary Fund rely on were used to describe economic growth, represented by gross domestic product, inflation rates, and unemployment rates. For the purpose of explaining the importance of the speed of money circulation in influencing economic growth rates, as it is one of the indicators that demonstrate the health and stability of the economy. Based on the hypothesis that does Velocity of Money have an impact on economic growth? It has been shown that there is a long-term relationship between Velocity of Money as an independent variable and the dependent variables explaining economic growth. In order to achieve better results that contribute to increasing economic growth rates in Iraq, we must work to diversify sources of income and increase the contribution of non-oil economic sectors to the gross domestic product. The research was conducted based on the theoretical method in explaining and explaining the concept of the economic variables used in the study. As well as the statistical method in describing the relationship between the independent variable, Velocity of Money, and the variables explaining economic growth, and the standard method in finding the long-term and short-term relationship between the independent variable and the dependent variables in the model. As well as finding the trend between variables, i.e. does the independent variable affect the dependent variable or vice versa or the relationship is reciprocal.

The study aims to analyze and measure the impact of public expenditure productivity on economic growth during the period 2004-2021 in Iraq. Based on the standard analysis approach (ARDL). By building a standard model to know and estimate the impact of public expenditure productivity on the volume of economic activity in the selected countries, assuming that there is a positive impact of public expenditure productivity on Economic activity in selected countries.
The study reached many conclusions, including that Iraqis depend on oil at a very large rate for their revenues, and that the productivity of public expenditures was volatile, and was not at a high level in all of Iraq. The study also concluded that the increase in the productivity of public expenditures (X3) in Iraq by an amount One unit leads to a higher economic growth rate (0.096.(%
While the study recommended that public expenditures be characterized by efficiency and effectiveness on the one hand, and the sufficiency necessary to expand economic activity on the other hand, and the necessity of following a policy of rationalizing public expenditures. As well as a policy of controlling public expenditures in order to make the ratio of public expenditures to gross domestic product not exceed the barrier (25%-35%).) In order to raise the level of financial control, while activating the role of fiscal policy in moving economic activity as required by eliminating structural imbalances, diversifying sources of income, and emphasizing new sources of income by heading to key sectors such as the agricultural and industrial sectors.

The research aims to try to analyze the reality of public spending, both consumption and investment, and the phenomenon of unemployment in Iraq and to find out its causes during the period (2004-2021), and then explain the impact of public spending on the unemployment rate in Iraq by relying on the analytical method first and then following a standard approach.
The research reached a number of standard results, the most important of which is the existence of an inverse and significant long-term relationship between public spending and the unemployment rate at a statistical significance of 5%, as the unemployment rate will decrease at a rate of (-40.4%) when public spending increases by one billion dinars, with the presence of an inverse and significant long-term relationship. Between public spending and the unemployment rate at a statistical significance of 5%, as the unemployment rate will decrease at a rate of (-0.43%). When investment spending rises by one billion dinars, in addition to the existence of an inverse and significant long-term relationship between operating spending and the unemployment rate at a statistical significance of 5%, where The unemployment rate will decrease by (0.63%) when investment spending rises by one billion dinars.
The research concluded with a set of recommendations, perhaps the most important of which are: The Iraqi government should follow a policy of correcting the structure of public spending by reducing the level of consumer spending and raising the level of investment spending, which contributes to increasing production and productivity, which is reflected in an increase in the level of opportunities.

This research aims to measure the extent of the impact of financial depth indicators on economic growth in Iraq from an Econometric perspective. The study adopts a descriptive methodology to cover the theoretical aspect and a quantitative standardized approach by applying the Autoregressive Distributed Lag (ARDL) model. Furthermore, quarterly data from 2004 to2021 are utilized to measure and analyze the relationship between financial depth indicators, represented by broad money supply to Gross Domestic Product (GDP) and the ratio of private sector credit to GDP, as independent variables, and economic growth, represented by GDP, as a dependent variable using EViews 12 software. The research findings in the long term indicate a negative impact of the M2/GDP indicator on GDP, while the impact of the private sector credit to GDP ratio is positive.

In this research, the impact of using social media platforms in creating brand images and building trust and loyalty among customers in the Iraqi market was identified. The research relied on the descriptive analytical approach by submitting a questionnaire and distributed it to 100 random people, including users of social media platforms, electronic marketers, and a number of managers of companies that use digital marketing. By examining and analyzing the participants’ answers about user interaction and the quality of content on these platforms, we point out: An effective and positive response can significantly enhance brand understanding and customer confidence, which contributes to building loyalty-based relationships. Based on practical hypotheses and recommendations, the study shows the importance of integrating digital marketing strategies across social media platforms to achieve effective marketing goals and enhance the brand’s position in the minds of the Iraqi public. Hence, this research can contribute to the development of digital marketing and brand management strategies. Especially in the context of using social media platforms, it can be of particular importance to companies and marketers operating in the Iraqi market.