Journal of Business Economics for Applied Research

The aim of the research is to know the impact of the quality of disclosure of sustainability information in its dimensions (economic, social, environmental) on the financial performance of companies in the Iraqi environment. Ten companies for the period from 2011 to 2020, for the purpose of collecting primary data and measuring the study variables. Correlation and regression models were used to examine the relationship and influence between these variables.

The current study aimed to test a model to measure the organizational readiness for change presented by (Lokuge,et.al.,2019), which included six dimensions represented by resources readiness, cultural readiness, information technology readiness, innovation valance, knowledge readiness, and partners readiness. This model is believed to be one of the newest models in measuring the organizational readiness for change in the framework of information technology, which needs to be tested in the framework of the Iraqi environment. The research sample included (217) faculty members at the University of Nineveh. The data was collected using a questionnaire. To test the measurement model, the focus was on testing the first and second order models. In addition, several tests of reliability and validity at the level of the items, constructs and the model as a whole. To test measurement models and test validity and reliability, the statistical program (AMOS 26) was employed. The results showed that the latent constructs represents the dimensions of the organizational readiness for change were valid and reliable in the measuring the readiness.

The research aims to demonstrate the role of the governance of the auditing profession in reducing the gap in expectation of the performance of auditors, to gain the confidence of stakeholders in the auditing profession. Based on a questionnaire form that included a set of questions that embodied the duties and obligations of auditors, as well as questions about the performance gap for auditors in order to identify the most important causes of the performance gap. Hypotheses The results confirmed the realization of the hypotheses, and after testing the hypotheses of the research, a set of conclusions were reached, the most important of which was the existence of a significant relationship between Represented by the Council of the Profession, the Association of Auditors and the Office of Financial Supervision.

The research aims to explain the concept of reporting multi-capital and its impact on the value of the bank by presenting and discussing the conceptual aspects of multi-capital and its categories and the importance of reporting it, presenting and analyzing the concept of the value of the economic unit, the factors affecting it and its measurement models, as well as measuring the impact of reporting the multi-capital on the value of Iraqi private banks.
The checklist was used based on previous studies related to the subject in order to find out the level of reporting on multi-capital in the research sample banks-which were identified as (10) private banks within the regular market- through analyzing the content of their annual reports as well as adopting the Tobin's Q scale to measure the value of those banks and then using some statistical models to measure the impact of reporting on Multi-capital in the value of banks, a research sample.
The research reached a set of conclusions, the most important of which were: Reporting on multi-capital and the value of the banks in the research sample is related to a positive relationship, and therefore reporting on multi-capital can positively affect the value of the banks in the research sample. In light of the conclusions reached, a number of Among the recommendations were: the need to expand information reporting practices in Iraqi private banks on the basis of a broad base of capital because of the important and integrated information it provides, thus increasing transparency and reducing the state of asymmetry in information and its reflection as a result on stock prices in the market and maximizing the value of Iraqi private banks

The aim of the research is to determine the availability of the dimensions of strategic improvisation at the level of the universities surveyed, through its dimensions represented by (strategic vigilance, strategic agility, intuition, and the use of resources).
The private universities in the governorates of Nineveh and Kirkuk were chosen as a field for research based on the importance of the research topic. The researchers adopted the descriptive analytical approach in studying and analyzing data on the subject under study, by collecting data from an intentional sample of (deans, assistant deans, heads of departments, directors of departments) depending on On the questionnaire, which included (40) items, the researchers relied on the statistical analysis tools in the program (SPSS.V.26) to test the research hypotheses.
The research adopted a hypothesis represented by (the lack of components expressing strategic improvisation among the administrative leaders in the surveyed organizations), and in the light of the statistical results, a set of results were reached that confirm the availability of these components at high levels among the administrative leaders in the surveyed organizations. The research also presented a set of proposals. Emphasizes the need to strive to make the most of the benefits of strategic improvisation among administrative leaders to enhance the speed of response, adaptation and address problems in a timely manner.

The current study provides an explanation of the impact of organizational ethnography on the creative behavior of workers in the municipality of Mosul, and to achieve this, a tool was built to collect data (questionnaire) directed to workers in the municipality of Mosul by (297) questionnaire, and to conduct a statistical laboratory and statistical tools represented in (frequency distribution, arithmetic mean, and deviation Standard and response rate, Spearman correlation coefficient, Cronbach's alpha coefficient, normal distribution test using the Shapiro-Wilk test) using the SPSS-Vr26 software package, if the study reached a number of results, the most important of which is a statistical correlation of organizational ethnography in the creative behavior of workers in the Municipality Directorate Mosul, as well as submitting a number of proposals.

The aim of the current research is to discover the effect relationship between the priorities of administrative leadership across its dimensions (attention to workers, living values, time management, proficiency in the arts of dealing with technology, participation in decision-making) (an independent variable) and the self-efficacy of workers (a dependent variable), and the research problem was launched Who you ask:
Does the administrative leadership have a clear vision of the leadership's priorities in a way that makes them within the framework of their attraction to him and meet his requests in the field of work, or may reactions appear that contradict that, and do the leadership's priorities leave different effects and consequences on the same employees and in a manner that is reflected in their self-efficacy?
A hypothesis was adopted as follows: There is an effect between leadership priorities on self-efficacy at the level of the organization studied. The current study adopted the (SPSS V26) program and the questionnaire as a method for collecting data on the subject under study. The size of the research community was (146) individuals, knowing that the sample covered (109) individuals randomly. The researchers used the descriptive analytical approach, and the research resulted in a number of conclusions, the most prominent of which are:
The lack of interest in studying the subject of leadership priorities by researchers in the organizational field, which made it impossible to fully comprehend it and the dimensions it embraces, to the extent that the references about it and its dimensions were transient, just as it is fragmented in the field of research, so its treatment came closer to the challenge, according to the researchers. Provide them with the opportunity to test the effectual relationship between the priorities of leadership through its dimensions and the self-efficacy of workers at the level of the organization under study.
The research concluded its endeavor with a number of proposals, the most important of which is giving leadership priorities a degree of attention in the field of studies and research, in a way that contributes to giving this topic its importance and thus expanding in defining the dimensions embodied in what it is, as well as penetrating into the field of self-efficacy and in a way that takes it out of the circle of narrowness to the circle of expansion so that it is exceeded The presentation of the current research and previous studies in the field of care, leading to enrichment, which contributes to adding other dimensions that indicate the depth of interaction and the spirit of impulsiveness of this subject, which was studied according to marginal trends.

This research mainly aims to clarify the role of the contribution of the capital size index to bank credit in Iraq and for the period (2004-2020), by clarifying the total capital in the Iraqi banking system and its proportionality with the size of bank credit granted by Iraqi banks, as Commercial banks in Iraq were selected to identify the size of their capital and the volume of bank credit granted to the two sectors (public and private) and for the period (2004-2020), as the research relied on the analytical approach in clarifying the role of the capital size indicator in bank credit granted by banks Iraqi commercial, as the size of the capital of Iraqi banks is affected by the decisions taken by the Central Bank of Iraq, so it is better for the banks to seek to increase their profits for the purpose of maintaining the percentage specified for the capital by the Central Bank, and one of the most important conclusions reached by the research is that the largest percentage of the capital The money in Iraqi banks goes back to private banks because of their conservative nature in granting credit, as well as opening new private banks. The research also reached a number of recommendations, the most important of which are; Developing long-term strategic plans that include reform plans for the banking system to reduce the size of the risks arising from granting credit for the purpose of increasing the profits of banks and thus increasing the size of the capital of the banking system.

The researchers aim to take note of the issue of work ethics as an entry point to curtailing waste in industrial organizations. The study aimed to identify the level of commitment of the respondents in the selected industrial organizations to work ethics in reducing waste occurring in production processes. Reducing waste, given that ethics embody positive and negative aspects of separation, in a way that outweighs the positives and contributes to reducing the negatives, and by adopting the descriptive analytical approach in the selected industrial organizations represented by Badoush Cement Factory and Hammam Al-Alil Cement Factory, with a sample size of (112) individuals from the upper and middle administrative leaders. This study dealt with work ethics as an independent variable according to five dimensions (moral code, social responsibility, integrity, justice, transparency) and wastage scaling was adopted as a dependent variable with seven dimensions (excess production, storage, manufacturing defects, waiting time, excess movements, operations activities, transportation), and the exploratory study indicated a number of aspects that expressed in content a problem that needs to be studied. There is a variation in the dimensions of work ethics and waste in industrial organizations, in addition to the poor awareness of managers of the impact of work ethics variables on their positive and negative impact on waste. What is the link between work ethics and waste?
The study relied on a set of statistical methods for analysis, and the results were extracted using the statistical program (spss 24), and it reached a set of conclusions, most notably, that the general rate of awareness of the respondents about each of the study variables was positive, and that there was a significant correlation and influence between ethics Work and waste reduction, according to which the study presented a set of recommendations. Among these recommendations: doubling the interest of the departments of the surveyed companies in the concepts of work ethics and deepening them among managers and workers and urging them to apply them, especially in light of the increasing requirements and needs of the local community on the one hand, and other responsibilities that have become a moral and legal obligation on business organizations on the other hand.

This study aims to show the effect of the tendencies of ordinary stock investors on the efficiency of the financial market. The problem of the study emerges from the existence of intellectual controversy in identifying behavioral factors and their impact on the efficiency of the financial market through expectations that take different forms that vary between optimistic, pessimistic and rational, which may have a different effect on market efficiency or may not have an effect, and this is related to the extent of homogeneity or lack thereof. The homogeneity of these beliefs and then their impact on the prices and returns of traded stocks. The importance of the study comes from the importance of the variables of the study, in which the independent variable of the study was the tendencies of ordinary stock investors, and the dependent one was the efficiency of the financial market. And the monthly data of these companies, and the statistical tools of multiple regression and serial correlation were used. The results of this study show that there is an effect relationship of some indicators of the independent variable with the dependent, and that the Iraq Stock Exchange is not efficient, and if there is efficiency in some tests, it is in the weak form of efficiency. The most important recommendations of this study was the need to study the correlations and relationships between the indicators of the inclinations of ordinary stock investors and the efficiency of the financial market and follow up their impact and the reflection of this effect on the volume of trading, fluctuations in prices, returns, interest rates and other environmental and economic factors

Abstract
This research is concerned with analyzing the trends of fiscal policy in Iraq for the period (2004-2021) and its impact on economic diversification. The research showed that the fiscal policy pursued expansionary paths of a consumption nature that transformed government institutions into a system of social security, although the overall activity suffers from structural distortion and requires large investments with high rationality to stimulate growth in non-oil sectors. These trend of the fiscal policy were reflected in the expansion of the contribution of the oil activity, which constitutes approximately (50%) of the GDP in the period studied, and a significant decrease in the contribution of the industrial and agricultural productive sectors, whose average contribution to the GDP reached (2.1% and 4.6%) respectively. And High concentration in structure of exports, measured by (Herfendel-Hirschmann) coefficient (HHI), which averaged (9906.73), compared to a large diversity of the imports structure, measured by (Herfendel-Hirschmann) (HHI), which averaged (575.12). The Autoregressive Distributed lag model (ARDL) had used in order to measure and analyze the relationship between the variables of fiscal policy and economic diversification, expressed as the Herfindel-Hirschmann variable (HHI) for exports. The results showed that the relationship is not statistically significant between the variables of fiscal policy and the variable of economic diversification in the short and long run.

The aim of this research is to identify the role that agile leadership plays in reducing organizational obesity, among a selected sample of administrative leaders in the Salah al-Din Health Department. And its hypothesis, a hypothetical scheme was developed through which the nature of the correlation and effect relationship between the research variables and its dimensions was determined, and the researchers used the analytical descriptive approach in order to reach the results, and the questionnaire was a major tool in collecting data and information related to the field aspect of the research, as the Salah Al-din Health Department was chosen as a field for research Through a sample of (86) administrative leaders out of the total research community of (110) leaders, as the valid forms for statistical analysis were (75) questionnaires.
The research came out with a number of conclusions and recommendations that were consistent with its hypotheses, the most important of which were: The existence of a negative correlation and impact relationship between the variables of the study and its dimensions, and this confirms that the more graceful leadership is available in the organization, the research sample, the more this contributes to reducing its organizational obesity, and vice versa. The research concluded with a number of recommendations that it considers necessary for the purpose of adopting them by the Salah Al-din Health Department.

The aim of the current research is to explain the importance of accounting disclosure of human resources because of the great importance of these resources as one of the most important assets of the institution that needs to be measured and disclosed, as the traditional accounting methods are no longer sufficient to determine the value of the human resource and capitalize the expenses incurred by it within the financial statements, and that Because the benefits and services achieved by the human resource may extend to many financial periods, which requires an accounting system capable of measuring these expenses and disclosing them in the financial reports, and through our presentation of what the disclosure of human resources is, its importance and the implications of disclosing the cost of the human resource In a way that increases the efficiency of the accounting system, so the current research resorted to the theoretical rooting of the importance of accounting for human resources and its practice and application in the institution, especially in institutions that depend largely and fundamentally on the human resource. It finds it appropriate for its activity, and that disclosing the financial value of the human resource contributes to showing the financial solvency of the institution.

The primary and main objective of this research is to measure the effect of using blockchain chains and their technologies in tracking the supply chain and to determine the impact of modern technologies on industrial supply and to work on activating the inter-cost management tools for these chains, where the focus has been on the role of this technology in supporting the analysis of The value chain of the supply chain, as well as its role in supporting competitive advantages and identifying competitive priorities and their impact directly or indirectly in the market, and in order to achieve the goals of scientific research set by the researchers, a number of basic and important hypotheses were formulated, then the questionnaire list was formulated and directed to the research sample to investigate The validity of the hypotheses through the study population It represents academics in Iraqi universities and specialists through the distribution of the questionnaire that was distributed to them, and the number of distributed forms reached 150 questionnaires, where a sample of them was taken from specialists and the number of forms reached 110 questionnaires, and the research relied on the statistical method, and the research concluded that there is a statistical correlation Positive-application for blockchains is in follow-up The performance of industrial supply chains and the coordination of efforts and relationships to support and analyze the value chain between the parties to the chains, and there is also a statistically significant correlation between the application of Block Chain technology in following up the performance of supply chains and achieving competitive advantage and activating competitive advantages in the market. The study recommended working to raise the level of trust and honesty Commitment to the interests of all parties to the supply chains to maintain a good level of external integration of the supply chain And work to improve the supply response in the market and enhance the role of competitive priorities and stimulate them.

The current research aims to identify the role of Realizing and seizing opportunities in achieving strategic success in the Iraqi telecommunications companies, represented by (Asiacell, Zain Iraq, Korek) as a field of study, And a statement of the morale hypotheses in the respondents’ responses and according to the personal variables (age, gender, educational qualification, number of years of service, job position), As well as a statement of the response level of the surveyed sample to the two variables and the degree of arranging its dimensions according to its importance and priorities.
In order to achieve the goal of the study and to answer the questions referred to in its problem, which emerged from a main question that is: (What is the role of realizing and seizing opportunities in achieving strategic success?) The study adopted the (descriptive-analytical) approach, which describes the studied phenomenon and then analyzed it and revealed the relationship between the different dimensions, The questionnaire was used as a main tool for the study in collecting data, and the researcher distributed (184) questionnaires to the members of the sample, And all the valid questionnaires were (%75.00), and then the data was analyzed using the statistical program (SPSS, V.23) to extract the statistical methods.
The study reached a set of conclusions, the most important of which are: The results of the descriptive analysis of the study showed the existence of a correlation and a statistically significant effect between the two variables(Realizing and seizing opportunities and strategic success) And between each of its dimensions, which is a very strong positive relationship and influence, The study explains that result that whenever the management of Iraqi telecommunications companies is interested in practicing the Realizing and seizing opportunities which is the ability to sense opportunities and seize them continuously before their competitors it will lead to achieving strategic success, he study also made several recommendations in the light of the most prominent conclusions: The study recommends that the management of Iraqi telecommunications companies pay attention to identifying the future needs of the telecommunications market by persevering with the experiences of international companies in the same sector and benefiting from their experiences.

The current research aims to identify the role of Realizing and seizing opportunities in achieving strategic success in the Iraqi telecommunications companies, represented by (Asiacell, Zain Iraq, Korek) as a field of study, And a statement of the morale hypotheses in the respondents’ responses and according to the personal variables (age, gender, educational qualification, number of years of service, job position), As well as a statement of the response level of the surveyed sample to the two variables and the degree of arranging its dimensions according to its importance and priorities.
In order to achieve the goal of the study and to answer the questions referred to in its problem, which emerged from a main question that is: (What is the role of realizing and seizing opportunities in achieving strategic success?) The study adopted the (descriptive-analytical) approach, which describes the studied phenomenon and then analyzed it and revealed the relationship between the different dimensions, The questionnaire was used as a main tool for the study in collecting data, and the researcher distributed (184) questionnaires to the members of the sample, And all the valid questionnaires were (%75.00), and then the data was analyzed using the statistical program (SPSS, V.23) to extract the statistical methods.
The study reached a set of conclusions, the most important of which are: The results of the descriptive analysis of the study showed the existence of a correlation and a statistically significant effect between the two variables(Realizing and seizing opportunities and strategic success) And between each of its dimensions, which is a very strong positive relationship and influence, The study explains that result that whenever the management of Iraqi telecommunications companies is interested in practicing the Realizing and seizing opportunities which is the ability to sense opportunities and seize them continuously before their competitors it will lead to achieving strategic success, he study also made several recommendations in the light of the most prominent conclusions: The study recommends that the management of Iraqi telecommunications companies pay attention to identifying the future needs of the telecommunications market by persevering with the experiences of international companies in the same sector and benefiting from their experiences.

The research sought to measure and analyze the impact of the local ownership structure on the profitability of commercial banks, as well as to identify and diagnose the factors affecting the profitability index of a sample consisting of (10) local banks, listed on the (Iraq) Stock Exchange for the period (2010-2020) as one of The most important serious and objective formulas to bring the performance of the banking sector to a level of growth and profitability capable of supporting and maximizing the wealth of shareholders.
Dual regression models (Panel Data) were used, represented by the pooled regression model (PRM), the fixed effect model (FEM), and the random effect model (REM). The study found:
The diversity of the factors affecting the profitability index in terms of their inclusion of variables (local ownership, size, age, income, employment) which vary in determining the bank's profitability levels according to the ownership structure.
The study concluded with a set of proposals, perhaps the most important of which is directing banks towards searching for a work mechanism that guarantees the preservation of its path and its continuity in providing banking services by working to adopt modern and advanced methods in its performance, in a way that enhances keeping pace with developments in the banking business and introducing more technology and adopting electronic banking and developing services New ones in this regard, including improving the performance levels of the old and old banks

More attention and focus has been directed in the last four decades to the study of the determinants of public debt. This is due to the negative effects that the problem of increasing the size of public debt may have on various indicators of economic performance.
The aim of the research is to study and analyze the repercussions of the variables of macroeconomic policies, whether financial, monetary or commercial, in the Romanian economy. economies transitioning to a market economy.
The research covered the period (1990_2020), and the data was collected based on the publications of the International Monetary Fund and the World Bank. The research included in its components on two aspects, the first theoretical, while the second aspect concerned the quantitative analysis in which the (ARDL) model was used, which is appropriate to the nature of the research data.
The research reached a number of results, the most important of which were: that there are short-term effects of macroeconomic policy variables on the volume of public debt in the Romanian economy that outweigh their long-term effects, and this reinforced the hypothesis from which the research was launched.
The research put forward a number of proposals that are commensurate with its findings.

The Weibull distribution (Weibull Distribution) is one of the best failure models that can describe the different stages that any machine or device goes through, such as the stage of early failure (Decreasing Failure rate) and the stage of increasing failure rate, so it was used in this research to describe two types of data, the first type represents data on aircraft tire malfunctions, the second type of The data represents data on lung cancer , These two types of data were tested using the statistical program (Easy Fit) using both the test (Kolmogrov-Smirnov) and the test (Anderson-Darling), through which it was concluded that each type of this data follows the parameterized Weibull distribution, and then both the parameters and the reliability function of this distribution were estimated using the methods of moments and greatest possibilities, using the R program

The aim of the research Is to present the most Important concepts and developments In the subject of privatization and to clarify Its objectives, forms and methods of application. The two researchers used the electronic questionnaire for the families served by the private KAR company, and after analyzing the results, the research concluded that there was agreement by (58.80%) of the surveyed families on the total number of paragraphs expressing the five dimensions of those served by the KAR company, represented by (the axis of service quality, the axis of the electricity list, the axis of maintenance, the supply system quality axis, the generalization axis), and the supply system quality axis achieved the highest agreement contributions with a percentage of (67.86%), and the maintenance axis came In fifth and last place with an agreement rate of (4 8.15%).

The research aims to demonstrate the impact of competition and institutional pressures on the choices of Iraqi organizations to innovative or imitate the cost and management accounting techniques (CMATs). Through referring to theoretical proposals and intellectual approaches in this field, especially from the perspective of efficiency and legitimacy.
The purpose is to identify the drivers for the adoption of (CMATs) in the Iraqi local context. The descriptive approach was adopted through the case study method by conducting interviews with (19) accountants representing a deliberate sample of accountants (professionals and academics) in the city of Mosul. Then, their answers were written down and analyzed using the (Nvivo) program to identify the main ideas (Themes) on which the explanations were unanimously agreed in the form of repeated phrases or texts with similar meanings that prove or refute the research hypotheses regarding the motives of adoption.
The research concluded a number of results, the most important of which is that the innovate of cost and administrative methods is not a priority in Iraqi public sector companies due to considerations related to formal structures on the one hand, and conservative administrative rules on the other hand.
In light of it, the research suggests that there is a need for the integration of the institutional environment to which the Iraqi public sector companies belong, because of the importance of this in increasing the direction of (CMATs) towards innovating of “efficiency” when formulating institutional work methods.

The current research aims to identify the nature of the Iraqi media network’s practice of strategic prowess and job performance, as well as to test the relationship of the impact of strategic prowess as an independent influencing variable in job performance as a dependent variable directly affected, and given the scarcity of studies that attempted to identify and know the nature of relationships between the three research variables in their form Direct and indirect in the Iraqi environment, add to this the researcher's attempt to study and address a real and realistic problem that directly affects the Iraqi media network.
The research adopted the intentional stratified sampling method for a community of network managers (250) individuals. The researcher used the Thompson equation and Mascheran’s table for small samples, so the size of the research sample was (160), and the questionnaire was distributed to them, from which the researcher retrieved (146). %), And for this purpose, statistical tools and methods were used in analyzing the practical side of the search (arithmetic mean, standard deviation, Pearson correlation coefficient, simple and multiple regression method, path analysis, Sobel test), and they were analyzed by the statistical program (SPSS V.26 & AMOS V 26), in addition to the descriptive and analytical approach through polling opinions and interviews, so it was the main tool in data collection (the questionnaire), and the research reached the most prominent results represented by the existence of direct relationships between strategic prowess and job performance, and the research contributed to providing the Iraqi and Arab library with the theoretical side. In an attempt to bridge the knowledge gap in the interpretation of variables.

The research aims to identify the reality of job maturity through its dimensions (career planning, decision-making ability, ability to excel, crystallizing attitudes regarding work, job training) among a sample of employees in the Nineveh Governorate Office. The questionnaire was adopted as a main tool for data collection. Reliance on the statistical program (spssv26) for the purpose of analyzing the data collected from a sample consisting of (234) respondents of heads of departments, directors of divisions, and employees of their affiliated units in the field under study through several descriptive and analytical methods, and in the light of the statistical results, a number of conclusions were reached. The most important of which is the availability of dimensions of maturity in the field under study, and this indicates to us that the Office of Nineveh Governorate cares about career maturity represented by its dimensions, which contribute to the individual’s progress and development. Organization and the organization's benefits and competitive advantage.

The research aims to identify the possibility of using resource consumption accounting method in providing appropriate information to activate responsibility accounting decisions in the General Company for the manufacture of medicines and medical supplies, Samarra, in order to achieve the goal of the research, the General Company for the manufacture of medicines and medical supplies in Samarra was chosen as the research site the application of the method of accounting for resource consumption was tested on the company's data for the year (2018) according to a case study, The research concluded that the resource consumption accounting method is one of the important methods of cost management as a result of its ability to provide appropriate information to activate responsibility accounting decisions, Since the total variances in the traditional method were (175,843,184) applied in the company, this value decreased to (81,476,645) after applying the resource consumption accounting method, The research recommended the need to develop the traditional system used in the company under study, which is no longer commensurate with the contemporary business environment, and the need to benefit from the application of the resource consumption accounting method in the company in order to manage costs in a way that aims to reduce them.

The research aimed to test the impact of corporate governance on the adoption of Inter-Organizational Cost Management (IOCM) across the supply chain, and the effectiveness of this management as a result of that impact. As well as examining the modified role of corporate characteristics as an moderator variable in this influencing relationship. Data was collected by analyzing the informational content of the financial reports of 33 an Iraqi industrial company deliberately selected for the year 2019. In addition to personal interviews and approval of the checklist for the purpose of completing the collection of the required data. Corporate governance was determined through three mechanisms (board independence, audit committees, and dual positions). As for the (IOCM), it was determined through (10 phrases for the checklist). The companies characteristics through three characteristics (size, age, profitability). The research concluded that the independence of the board as well as the audit committees support the effectiveness of (IOCM) of the research sample companies. And that the large size of the company enhances the strength of the positive moral impact of corporate governance mechanisms on (IOCM).