Tikrit Journal of Administrative and Economic Sciences

The aim of the research is to know the effect of accounting conservatism (AC) on the financial stability of a sample of (10) Iraqi banks for the period from 2010 to 2019, as unconditional accounting conservatism was measured according to the study (Givoly & Hayn, 2000) and (Cho, 2016), While financial stability was measured using the (Zscore) model. The research concluded that there is an effect of accounting conservatism, especially unconditional conservatism, in the financial stability of the research sample banks.

The research aims to test the effect of accounting conservatism on information asymmetry in light of the adoption of International Financial Reporting Standards (IFRS 15) in the Iraqi environment, as the research examined a sample of (15) banks listed in the Iraqi Stock Exchange for the period from 2011-2020. Accounting and information asymmetry and the International Financial Reporting Standard (IFRS 15) Revenue from contracts with customers based on several measures and indicators and in agreement with several studies, including the study (Beaver & Ryan, 2000), (Kiswanto & Fitriani, 2019), (Abou El-Enein, 2020). The variables were quantitatively measured and statistically analyzed using the statistical program (SPSS). The statistical tests showed a negative effect for accounting conservatism on information asymmetry and this negative effect increases in light of the adoption of the IFRS 15 standard as an interactive variable, meaning the greater the accounting conservatism and the level of adoption of the IFRS15 this was reflected in the low level of information asymmetry. Meaning that in a banking environment in which the rate of adoption of the IFRS15 standard is high, the negative impact of accounting conservatism (according to market value to book) in information asymmetry is more negative than that effect on the banking environment in which the rate of adoption of the IFRS15 is low.

The research aims to show the extent of the impact of managing real profits on the company's value in the Iraqi environment for the period from (2011-2018). On a sample of (12) Iraqi industrial companies. The real profit management was measured by the (Roy Chowdhury, 2006) model, while the company's value was measured by the Tobin's Q formula. Where investors build their investment decisions based on the net profit, and from this standpoint, company managers resort to manipulating profits in order to mislead investors and then influence their investment decisions. The study reached a set of conclusions, the most important of which is the existence of a positive and significant effect of managing real profits on the company's value. As for the recommendations, the most important of them are that company managers, before they get involved in managing for profits, should think about its results, especially the real ones. Although it has a positive impact on the value of the company in the short term. However, it has a very negative impact on the value of the company in the future. Thus, corporate directors and external auditors were exposed to the judiciary and the matter.

The research aims to demonstrate the impact of the high quality of external audit on the management of real profits in the Iraqi environment. For the period from (2011-2018). On a sample of (12) Iraqi industrial companies. The quality of the external audit was measured by the rotation of the external auditor. While the management of real profits was measured through the (Roychowdhury, 2006) model. Where the high quality of external audit is an important element to reduce the management of real profits, and this is what prompted international organizations for the audit profession to pay attention to the quality of external audit and how to achieve it by setting international auditing standards that aim to achieve an audit process. High quality. The study reached a set of conclusions, the most important of which is the existence of a negative and significant effect of the quality of external audit in managing real profits. As for the most important recommendations, company managers should stay away from profit management activities. Especially real. Although it has a positive effect on the value of the company in the short run. However, it has a very negative impact on the company's future value. Thus, company directors and auditors were exposed to the judiciary and the issue.

The research aims to analyze the impact of the drivers of the enabling environment, represented by the macroeconomic stability index (GDP, inflation, foreign exchange reserves and the ratio of debt reserves to short-term foreign exchange). And the financial market stability index (the volume of credit provided to private sectors, value of shares traded) on public-private partnerships PPP in financing infrastructure in the energy sector for selected countries. The drivers of the enabling environment in general are considered one of the main pillars in the process of partnership between the public and private sectors, and the tangible results of the PPP have a clear impact on the economic construction of countries that seek advancement and development in all directions. on the other hand, there is an urgent need to expand the scope of infrastructure projects, as a result of the widening gap between the demand for infrastructure and the its supply, and then increasing the volume of its financing. This requires the public sector to move towards PPP, which has capabilities and efficiency in implementation and management. The research adopted the ARDL model to perform the regression, using longitudinal data for a group of selected countries (Brazil, Colombia, India, Mexico, Peru, Philippines, China, Bangladesh, Russia, Thailand) for the period (2000-2020). It was found that the effect of GDP and foreign cash reserves was positive, while the effect of inflation, the ratio of the ratio of short-term debt-to-foreign exchange reserves and the credit granted to the private sector ratio was negative, while it was proven that there is no significant effect of the value of traded shares on PPP investment. On the other hand, it was found that the flexibility of participatory investment in relation to changes in the GDP, foreign monetary reserve, the ratio of the ratio of short-term debt-to-foreign exchange reserves, and credit granted to the private sector ratio was low. While it was found that PPP investment is highly flexible to the change in the rate of inflation. Which emphasizes the importance of securing a stable macroeconomic environment for the purpose of stimulating PPP investment in the energy sector.

The research aims to measure the effectiveness of fiscal policy tools in regarding the glitches in public budget deficit of selected developing countries during the period (2002-2019), and through the use of modern economic measurement tools within the software (Stata 14.2 & EViews 12). Using the data collection method (Panel Data), CD-Test for cross-sections as an initial step to determine the tests that will be used to find out whether the variables are still variables. And whether they fall within the first or second generation tests. After making sure that there is no dependence between the cross sections, the Livn, Lin and Chu (LLC) test was used, as its results showed that some variables have a unit root, that is, some variables are static in the level and others are static in the first difference. Therefore this will lead us to include these variables in the model, and we will have a dynamic model. In this case, we will deal with time-delay models, and the best example of this is the Autoregressive Distributed Time Gap model for the Dynamic Panel ARDL data with its three estimators. Which are the mean group estimator (MGE), the combined mean estimator (PMGE) and the dynamic static effects estimator (DFEE), Husman test was used to compare the three estimators; The test showed that the combined group mean estimator (PMGE) is the best.

The research aims to measure the efficiency and super efficiency of the private banks listed on the Kuwait Stock Exchange for the period (2015-2020). And to show the impact of the Corona crisis on the efficiency and super efficiency indicators for these banks, which were measured using the Data Envelope Analysis (DEA) model and through the use of (accrued expenses, total deposits and paid capital) as inputs and (long-term investments, weighted average share and net loans) as outputs. The research concluded that the United Bank and the International Bank are the best operating banks in the research sample, as they achieved super efficiency and efficiency over the period (2015-2020) for a period of six years and was it occupies the first place. And the National Bank and the National Bank are inefficient and have not achieved any level of efficiency over the period (2015-2020) and their last rank came because of that. The research recommended reducing the inputs and resources used for banks that suffer from not reaching the optimal and efficient size, especially the bank the parents and the second National Bank did not reach the level of efficiency compared to the banks in the research sample. As well as the improvement of the indicators of some banks that did not achieve levels of efficiency by maximizing their outputs, and this needs a strategic change in addition to using the plans used by the United Bank and the International Bank and the administrative methods used. Considering them as reference banks, following in their footsteps and benefiting from their experience to achieve high levels of efficiency.

The research aims to measure the impact of some economic policy variables, specifically public spending, public revenues, broad money supply, exchange rate, real interest rate, foreign direct investment, exports and imports as percentages of GDP on unemployment rates in Egypt during the period (1990-2020) using Time Series data. After conducting the stability test using the ADF test, it was found that all the model variables became static after the first difference. Therefore, the Autoregressive Distributed Lag Model was built and estimated. The research found that there is a co-integration relationship and that there is an inverse significant relationship between (government spending, government revenues, broad money supply, incoming foreign direct investment, and exports as percentages of GDP) and (unemployment rates), which is consistent with economic logic. The study also found that there is a positive and moral relationship between the exchange rate, real interest rates and imports as percentages of GDP with unemployment rates, and this is consistent with economic logic. The study recommended the need to increase the degree of coordination between (financial, monetary and commercial) economic policies in a manner that ensures their impact on economic activity in general and reduce unemployment rates in particular.

Foreign trade is one of the basic components of economic relations between the countries of the world, as it brings them together in one economic and international system, as it leads to the transfer of many economies of the countries of the world from one case to another. The global economy has worked to change it, and trade is affected by several internal and external factors, including macroeconomic variables. The research aims to: Identify some macro variables and their relationship to Saudi Arabia’s foreign trade for the long and short-term using modern analytical and standard methods and their estimation for the period (1990-2019). The research reached its measurement aspect after studying the static time series and using the method of the co-integration methodology through the ARDL model. The research proved the existence of a short-term relationship between the independent variables and the dependent variable, and the results of the long-term relationship between foreign trade and macroeconomic variables in the Kingdom of Saudi Arabia showed that the signal is positive between public spending and foreign trade, but it is not significant at the level of morale (5%). And that the relationship is direct between the gross domestic product and foreign trade, and that an increase in the gross domestic product by (1%). Leads to an increase in foreign trade by (1.22%). As well as the existence of a direct relationship between foreign direct investment and foreign trade, and it was found that the increase in foreign direct investment by (1%). Leads to an increase in foreign trade by (0.047%). The research recommended paying attention to foreign trade and its tools that are needed by development, especially in oil-producing countries, as Saudi Arabia is an oil country, by taking advantage of oil revenues in the formation of its export structure. And focusing on increasing interest in studies who adopted the relationship between macroeconomic variables and foreign trade in order to know the impact of these variables and their positive and negative effects on trade. Since there is a long-term relationship between the foreign trade variable and the macro variables under discussion, it is necessary to focus on public spending and emphasize investment spending by taking advantage of the gross domestic product it has a direct relationship with foreign trade.

Foreign trade she one of the most important economic sectors in all countries of the world through its positive contribution to increasing economic growth rates and national income. Achieving structural transformations in many economies of different countries by providing consumer and production goods. As well as considering it as a measure by which one can know the degree of trade openness towards the outside world of any country in the world. The research relied on studying (public spending, gross domestic product, foreign direct investment and exchange rates) and analyzing them in order to estimate that relationship.
Research amid to describe the effect of some macroeconomic variables on Iran's foreign trade in the long and short term through the use of modern economic measurement methods and estimation of that relationship during the research period (1990-2019). And after studying the static time series of the data of the variables used by using the co-integration method and relying on the time-delayed gaps regression model ARDL. The research concluded that there is a short-term relationship between the dependent variable and the independent variables, and the existence of a long-term relationship. Through results that appeared show that the sign is negative between foreign trade and variable public spending but not significance at the level of (5%). With the presence of a positive relationship between the domestic product and foreign trade and it is significant at the level of significance (5%). And that any increase in the domestic product the total by (1%) leads to an increase of (0.774%) in foreign trade. With the presence of a positive relationship between foreign trade and foreign direct investment, and that any increase in foreign direct investment by (1%) leads to an increase of (0.128%) in foreign trade. As well as the existence of the inverse relationship between exchange rates and foreign trade, which is not significant at the level of significance (5%). Recommended search paying attention to foreign trade, diversifying production and export sources, encouraging a policy of protection for national production through imposing customs taxes on imported goods, supporting local production sectors, adopting an exchange rate policy that helps increase foreign trade, the need to reform the banking system, including the industrial, agricultural and service sectors.

Sustainable development means development that seeks to meet the needs of current generations without compromising the capabilities of future generations. As for foreign trade, it is one of the most important economic activities that cause increased production and raise the growth rates of national income. Usually, foreign trade is affected by sustainable development variables, until it became necessary Developing countries should adopt the principles of this type of development to meet their requirements, build and develop their societies and change the reality in which they are. The importance of the research appears from the importance of sustainable development for its role in increasing the values of foreign trade and making its economic activities continue to progress continuously over time. So the research aims to study the impact of sustainable development variables on foreign trade for a sample of developing countries that included (Egypt, Tunisia, and Thailand). Based on the hypothesis that the variables of sustainable development contribute to different effects in foreign trade. In order to prove the hypothesis of the research, it was relied on time series data for the study variables during the period 1990-2020 using the statistical program EViews-10, and the ordinary least squares method as it reflects the changes in foreign trade of each country. This study, a number of conclusions were reached, the most important of which was the contribution of sustainable development variables to achieving quantitative, qualitative and positive developments in foreign trade, being a comprehensive and complex process with economic and social dimensions directed towards bringing about structural changes in the field of international exchange. By adopting development, policies that stimulate production, as this plays a very important role in increasing the values of foreign trade for countries the study sample.

The research aims to measure the impact of institutional quality on income distribution in institutionally developed countries. The panel data method has been used for the period (2002-2018), for a group of countries that are characterized by the development of their institutions. Fixed effects model (FEM) was adopted to estimate the models included in the research. The regression of the three income shares (the richest 10%, middle 40%, and the poorest 40%) was performed as dependent variables within three models. The explanatory variables were represented by the indicators of institutions issued by the World Bank (political stability, control of corruption, government effectiveness, regulatory quality, rule of law, voice and accountability). The effect of other explanatory variables has been taken into consideration, such as government expenditure as a percent of gross domestic product, unemployment rate, and trade openness. The results showed that the response of the income distribution to institutional variables was weak, as all the calculated elasticities were less than one. However, it was found that institutional variables play a more important distributional role than economic variables. Also, it was found that the only institutional variable influencing the distribution of income in favor of the rich class is the control of corruption. While institutional variables that have a distributional effect in favor of the poor are government effectiveness, political stability, and the quality of regulations. The variables affecting the distribution of income in favor of the middle class were the effectiveness of the government, regulatory quality, and the rule of law. On the other hand, unemployment rate and trade openness had a negative impact on the income share of the poor, while the government expenditure rate, unemployment rate, and trade openness had a positive effect on the middle-class share; unemployment rate had a positive effect on the share of the rich class.

The study dealt with a very important vital, strategic and economic topic, which is the study of the problems and challenges facing the agricultural sector in Iraq, which is one of the most important economic sectors in most countries' economies, not only Iraq. The challenges and economic crises facing this sector, and the importance of the research comes from studying the problems and obstacles facing the agricultural sector and trying to raise the contribution of this sector in the economic field. Its priorities negatively affect the achievement of sustainable development in Iraq. The study gave important results that are consistent with the economic and agricultural reality in Iraq through the following:
1. The problem of (water resources) has occupied the top of the list of problems facing this sector. A number of external and internal factors have combined to exacerbate this problem.
2. The negative impact of economic openness on the development of the agricultural sector.
3. The small amount of investment allocations for the agricultural sector, as these allocations did not exceed (1.7%) of the general budget.
4. The problem of desertification, salinity, mismanagement, low level of technology, environmental pollution, low level of productivity, and damage to agricultural pests, the problem of dumping, the low percentage of government support, and the insufficiency of local and local animal production are among the most prominent problems and obstacles that appeared in this study in the agricultural sector in Iraq.

The research aims to clarify the nature of the relationship between some macroeconomic variables represented (public spending, interest rate, exchange rate) and the industrial sector in Iraq for the period (2004-2020), which expresses the content of the Iraqi economy, and the use of standard analysis tools to know the impact of some macro variables (expenditure year, interest rate, exchange rate) on the industrial sector in Iraq for the duration of the study. The research reached to prove the validity of the hypothesis that some macroeconomic variables did not play a positive role in the Iraqi industrial sector for the period 2004-2020. where it was concluded through the results to a clear decline in its contribution to the output, as it did not exceed (3%) and with an average period of (2.3%) during the study, due to the weakness of production lines and the high level of costs as a result of obsolescence and loss of equipment in addition to the looting that this sector was subjected to. Accordingly the oil surpluses achieved each year and directing the development of economic growth and covering local manufacturing from imported raw materials or through the modernization of manufacturing methods and the use of technology capable of increasing production and reducing costs.

The research aims to show the effect of banking assets on some inflation in the Iraqi economy from the period (2005-2020). The sample of the research is the banking assets and the research community of the Iraqi economy, and the results showed the existence of a long-term equilibrium relationship heading from banking assets to inflation in Iraq during the period (2005-2020). In addition to the existence of the inverse relationship between banking assets and inflation in Iraq. Despite the entry of Iraq after the year (2004) to the market economy and financial liberalization processes, the performance of the banking sector is still weak because it is based on the lack of confidence of individuals in the banking sector in addition to political interventions in the sector. The study recommends that the central bank and the Iraqi private commercial banks have the responsibility to provide the appropriate atmosphere for citizens to benefit from banking services. By creating an atmosphere of confidence among customers and diversifying services to meet all needs.

This research was presented to address a realistic problem affecting the Iraqi economy and its overall variables due to its rentier nature related to the oil sector. The right conditions to curb its negative effects. The research aims to analyze the impact of trade shocks on some macroeconomic variables represented by (Gross Domestic Product, Public Expenses, and Exchange Rate in the parallel market) for the period (2004-2020).
The results of the analytical side showed the inherent rentier nature of the Iraqi economy and almost complete dependence on the revenues of crude oil exports. This indicates the failure of policies and the absence of economic planning, as it concluded that there is a strong direct response between trade shocks and both (GDP and Public Expenses), and an inverse response between trade shocks and the exchange rate. The research recommends the establishment of a sovereign fund to benefit from it in achieving economic stability and compensating for the severe shortage when adverse shocks occur.

The aim of the research is to analyze and evaluate the effectiveness of monetary policy in Iraq for the period (2004-2020). And its role in achieving monetary and economic stability, as monetary policy throughout the research period was able to reduce inflation rates and maintain the stability of the general level of prices, especially after the Central Bank obtained its independence after the issuance of law (56) for the year (2004). And the establishment of the currency auction and the control of sales and purchases of foreign currency and the fundamental changes in the work of monetary policy after the year (2003). On the foreign currency to cover it, as for the elasticity of the output money index, it was within the specified ratio, and this shows that money plays a prominent role in the GDP, while the domestic liquidity index did not have a clear impact on the increase of the GDP.

This research aims to highlight the role of monetary economic variables in achieving economic growth in Bahrain, depending on the program, EViews10. The static test was used through the application of the expanded Dicke-Fuller test. The research found that 86% of the changes that occur in economic growth are explained by the variables The independent input into the model and the remainder due to variables that were not included in the model. The results of the research showed an inverse relationship between the long-term real interest rate with GDP, and a direct relationship between each of the short-term real interest rate with GDP The total, and a direct relationship between the broad money supply, and the rate of inflation, with the gross domestic product.

This research aims to introduce the concept of small industrial enterprises in the Kurdistan Region. As well as to study the reality and size of unemployment in the Kurdistan economy, focusing on Erbil Governorate for the period (2005-2020) with an indication of the impact of small enterprises in alleviating the problem of unemployment. By following the descriptive analytical approach based on analysis of some economic indicators, data and statistics published in some statistical reports and bulletins issued by local and international authorities. One of the most important findings of the research is the high relative importance of small industrial enterprises in operation, as they are labor-intensive projects, despite their fluctuation throughout the research period.

The research aims to identify the effect of economic openness on the international competitiveness of Algeria during the period (1990-2020). The study has used modern methods in econometrics tests and estimates, using the ARDL model, which gives the best estimates of the model.
The research refers to the extraction of a set of results and suggestions that demonstrated a positive and moral relationship to a variable of economic openness in international competitiveness during the research period. Where the incoming foreign direct investment ranked first of its impact on economic competitiveness, followed by economic globalization, then the customs tariff, then the degree of economic openness, and lastly the number of patents registered by residents.

The main aim of this paper is to assess the fiscal sustainability in Iraq, Egypt, and Jordan by estimating the fiscal reaction function. To show the extent to which fiscal policy interacts in these countries by taking corrective measures in adjusting the primary balance of the public budget towards developments in the public debt, government spending gap and the output gap. Using the Autoregressive Distributed Lags (ARDL) Approach, the empirical results indicated the response of the fiscal policy in Iraq to the developments that occurred in the levels of public debt, and thus provide evidence of the existence of the fiscal sustainability, but the fiscal policy in Iraq did not take the necessary and countermeasures of the economic cycle. As for Egypt, the results indicated that there is a weak response by the fiscal policy in the face of debt challenges, or that is on the path of fiscal sustainability, but slowly. In Jordan, I concluded that the long-term equilibrium relationship between the primary balance of the public budget and the levels of the public debt has not been achieved, and thus there is no evidence of the Jordanian economy’s progress towards fiscal sustainability.

The research aims to analyze the impact of some drivers of the enabling environment, represented by the macroeconomic stability index (GDP, inflation, foreign exchange reserves and the ratio of debt reserves to short-term foreign exchange). And the financial market stability index (the amount of credit provided to private sectors, value of shares traded) on public-private partnerships in financing infrastructure in the transport sector for selected countries. The drivers of the enabling environment in general are considered one of the main pillars in the process of partnership between the public and private sectors. And the tangible results of the partnership between the public and private sectors that affect the daily lives of individuals have a clear impact on the economic construction of countries that seek advancement and development in all directions. On the other hand, there is an urgent need to increase the volume of financing infrastructure projects, as a result of the widening gap between the demand for infrastructure and the shortfall in the volume of supply that corresponds to it. Which requires the public sector to move towards partnership with the private sector, which has capabilities and efficiency in implementation and management. The research adopted the ARDL model to perform the regression, using longitudinal data for a group of selected countries (Brazil, Colombia, India, Mexico, Peru, Philippines, China) for the period (2000-2020). It was found that the flexibility of participatory investment in relation to changes in the gross domestic product, the inflation rate, the percentage of credit granted to the private sector, and the value of traded shares was high, while there was no significant effect of foreign exchange reserves and the ratio of short-term debt-to-foreign exchange reserves on investment. Participatory. On the other hand, it was found that the impact of GDP, the percentage of credit granted to the private sector and the value of traded shares were positive, while the effect of inflation was negative.