ACCOUNTING AND FINANCIAL SCIENCES JOURNAL

The purpose of this study is to apply Elliott Wave Theory as one of the important tools capable of predicting the future trends of stock prices in different markets, by using the wave model in analysis and forecasting and comparing the forecast with the actual movement of the market to know the extent of the model’s ability to accurately predict,
as This study is on a market that is classified as having a semi-strong efficiency, which is the New York Stock Exchange for the period (2014-2020), as the Elliott waves were numbered on the movement of the DJI, S&P, INDX indices, and the results of the study were the ability of the Elliott wave model to analyze the movement of stocks and determine the general trends The current and future of the market, as the Elliott wave patterns showed the highest degree in the three indicators, the main bullish trend of the market, where the movement of the three indicators formed the completion of two waves I and II to be predicting the future movement in the upward direction to complete the third wave III, and on the other hand, the Elliott model showed its inability to predict The exact future price levels because of wide ranges of volatility in the market, which will not enable the investor to sell / buy or keep the security in a manner Like me, Fibonacci ratios were important in reversing the price trends of the wave patterns in the New York Stock Exchange.

The research aims to identify the efficiency of the Iraqi stock market according to the weak form of efficiency through the use of a random walk model to analyze the monthly returns of shares, where the research sample was represented by (14) companies listed within the industrial sector for a period of (5) years for the period from January 2015 to December 2019 , through the autocorrelation test and the iterations test to determine the random monthly returns of traded stocks and their impact on market efficiency, and the research problem resulted in the following, is the Iraqi Stock Exchange considered efficient according to the weak form of efficiency? Is there a statistically significant effect of the monthly returns on the efficiency of the Iraqi stock market? The results of the research showed that the Iraqi stock market is not considered efficient according to the weak form of efficiency because the monthly returns of companies are not independent of each other and do not follow the random path in their movement, and that there is no Significant and statistically significant effect of monthly returns on market efficiency

Digital technologies constitute one of the important topics in the economic, financial and banking fields which led to important fundamental changes in the nature of digital banking services, which took important dimensions in the banking sector countries, including Iraq Therefore, the study aimed to demonstrate the impact of digital technologies on improving banking services / an exploratory study To achieve the goal of this study, it was relied on data issued by the Central Bank of Iraq, the Research and Studies Department Financial stability bulletins and reports for the year 2010 to 2019 were obtained Where the researcher used the (Spss) program for data entry and analysis It used descriptive and statistical analysis for the purpose of reaching the results of the research, the most important of which was that there is a positive statistically significant effect of digital technologies and their role in improving the banking service of electronic transfer systems In light of the results of the study that was reached through the Central Bank of Iraq, the study recommended the application of modern digital technologies because of their significant role in improving the banking service.

This research aims to study and analyze the impact and correlation of the structure of the internal control system according to the framework of the Organizations Support Committee (COSO) in enhancing the efficiency of financial performance using financial indicators in the research sample bank. A checklist was prepared for the purpose of examining and evaluating the internal control system of the International Development Bank. As for the financial performance, it was measured and evaluated according to five financial indicators. The results were analyzed and finding the correlation and influence between the two variables..
The research came out with several conclusions, the most important of which are:
1-The correlation relationship is significant and direct to the dimensions of the internal control structure and financial performance by 60%.
2- There is a significant impact of the internal control structure on the financial performance, as 58.6% of the changes that occur in the financial performance are caused by the internal control, and any increase by one unit in the internal control, the financial performance increases by 2.576.The most important recommendations were:
1- Applying an internal control structure in accordance with modern global frameworks, such as the framework of the Organizations Support Committee (COSO) because of its link and impact on the financial performance of banks.
2- The bank\'s focus on increasing the bank\'s efficiency in achieving profits from assets.

The research aims to reach the possibility of adopting securitization operations in reducing the financial risks that business companies may face, including the risks of financial insolvency, as it has become a threat to many companies and weakens their financial structures, which may threaten them with financial failure and then liquidation and declaration of bankruptcy. Some writers and researchers address it with their philosophical and intellectual propositions represented by the tools of financial engineering, including derivatives, which organize multiple financial instruments. Modern sources of financing derived from its real assets in a way that improves the results of its business, and from this our research came to shed light on the possibility of using financial securitization operations to reduce the risks of financial insolvency. Electronic industries, whose financial statements indicate a low financial performance. The Kah & Tans model was used for the purpose of measuring the company's exposure to the risks of financial insolvency, and then the scenario method was used to apply the company's securitization process and re-examined it again in the extent of its exposure to the risks of financial insolvency after the securitization process. The financial securitization that was done for the Electronic Industries Company, which indicates the possibility of using securitization as a tool to reduce the risks of financial hardship

BOT contracts are nothing but contracts between the state and the private sector or companies to complete projects desired by the state without the need to allocate money from it as it is funded by the private sector in order to build and manage this project and obtain profits through a specific period in the contract, often What the sustainable development issue is ignored by the companies implementing the projects, because they need high costs, ignoring the benefits accrued from them in the environmental, social and economic dimensions, where it is possible through BOT contracts and the type of similar contracts to achieve sustainable development and all its environmental dimensions Economic and social because the project implementer becomes the owner of the project during the contract period and when achieving sustainable development brings benefits to the project owner, including environmental, social and economic benefits where his products are environmentally friendly and help to increase his sales and maintain an appropriate environment to work for workers in the project, which is also binding through the contract Done with the state to implement and achieve sustainable development through the laws of the country.

The research aims to measure the impact of using the financial derivatives on the firm value also to identify the percentages using of financial derivative contracts for risk management and hedging in one hand, and trading on the other hand in practical way and to show their compatibility with the main purpose of these contracts, which is risk management and hedging.
To achieve the research goal , the American financial market was chosen as a society for the research, as it represents the best field of financial derivatives for the largest transactions of these markets with financial derivative contracts, The U.S Bank & State Street Bank and was chosen to provide the necessary data to implement the research in these two banks, in addition to that these two banks are the active banks in derivatives transactions for the period from 2004 to 2016.
The study results showed the removed of financial institutions, in practical applied, from the main purpose of using financial derivative contracts, which is hedging, also using these contracts for trading purposes in a large percentage. In addition to that use the financial derivative contracts for risk management purposes and hedging does not always lead to increase the firm value, while the use of derivative contracts for trading affects the value of firm.

The research aimed to know and clarify the concepts of financial performance by identifying the performance levels of companies in the industrial sector. The research community represented the financial markets of Iraq and Dubai, while the research sample was limited to a number of Iraqi-Emirati industrial companies. The research used the descriptive analytical method to analyze the data using the Excel program. The research came out with a number of conclusions; The most important of them is that the security, political and economic stability of the UAE has created an appropriate investment climate. The research recommended several recommendations; The most important of which is the interest in evaluating the financial performance periodically, and striving to diagnose strengths and weaknesses, and the necessity of imposing taxes on imported goods in order to develop the industrial sector in Iraq

The research aims to show the role of Iraqi banks in supporting the financial policy of the Iraqi state and the tools to achieve it according to the best financial trends and their reflection on economic stability by providing distinguished banking services that contribute to the development and support of the financial policy of the Iraqi state.
The researcher analyzed the data obtained from the searched field, where the sample community was (250) employees on the permanent staff of government banks (Rafidain Bank, Agricultural Bank), using the questionnaire form, which is the main tool that was distributed to (40) Responsible to reach results, out of (40) relying on the statistical program (SPSS) of statistical methods to test the main hypotheses, which stipulate the existence of a major role for banks in achieving the tools of the financial policy of the Iraqi state. The best banking services, and considering this, the researcher presented, through the research, a set of proposals related to the research in a way that would achieve the greatest benefit for the searched field.

The aim of the present paper is to investigate the role of strategy ambidexterity and its effect on the strategic renewal in Zain Iraq Telecom Company. In order to achieve the objective of this research, a questionnaire was formulated to collect the data and specimen of (39) participants, were chosen from Zain Iraq Telecom), in addition, Statistical analysis was performed using SPSS software (version. 25), and the research reached a set of conclusions one of the more significant findings to emerge from this study is that Zain (Iraq Telecom) has been able through the strategy ambidexterity that has been developed, which caused the acceptable renewal in the company although the renewal process is not easy. However, it has been able to create a positive circumstances for achieving its goal of strategic renewal.