Tikrit Journal of Administrative and Economic Sciences

This study aims to analyze the nature of the relationship and impact between authentic leadership, represented by its dimensions: (self-awareness, internalized moral perspective, relational transparency, and balanced processing), and strategic success, reflected in its dimensions: (adaptation, survival, and growth), from the perspective of a sample of heads of academic departments.
The general framework of the study involves identifying the research problem by posing questions about the nature of the correlation and influence between the independent variable (authentic leadership) and the dependent variable (strategic success). A hypothetical model was developed from which two main hypotheses emerged, both of which were subjected to appropriate statistical tests to verify their validity.
The study adopted a descriptive-analytical approach, and a questionnaire was used as the primary tool for data collection. The research population included all heads of academic departments in private university colleges in the city of Erbil. According to statistics from the Directorate of Private Studies at the Ministry of Higher Education and Scientific Research – Kurdistan Region of Iraq, there were (142) department heads, of whom (65) were selected to represent the study sample.
Data were analyzed and hypotheses were tested using the statistical program (SPSS V26). The study reached a set of key conclusions, the most notable of which is the existence of a significant and strong positive correlation between the dimensions of authentic leadership and strategic success at both the overall and partial levels. This indicates that the private university colleges are employing the dimensions of authentic leadership in achieving strategic success. The results also showed a positive and statistically significant impact of authentic leadership on strategic success, based on the findings of both simple and multiple regression analyses.
The study concluded with a recommendation emphasizing the importance of leveraging the reciprocal relationships and positive effects between authentic leadership and strategic success and directing them in a way that serves the universities under study.

The study aimed to identify the role that organizational policies play in improving professional productivity, in the General Company for the Pharmaceutical Industry in Samarra, relying on a set of dimensions of the independent variable organizational policies represented by (flexibility of responsibilities, technological development, and sustainable vision) and the dependent variable is professional productivity. The researcher also used the descriptive analytical method. The questionnaire was also used as a study tool using a random sampling method, and (200) questionnaires were retrieved. The researcher used a number of statistical methods in SPSS to present and analyze the results of the study. It concluded that there is a significant positive correlation between organizational policies and professional productivity, and their dimensions together explain 70.5% of changes in professional productivity. Accordingly, the study recommends the necessity of holding programs, seminars, and awareness sessions for employees with the aim of making them aware of the concept of organizational policies and the extent of the seriousness of their negative application and its impact on various aspects of the organization and thus on the professional productivity of employees.

This research aims to study the impact of product placement on the marketing performance of Asiacell Telecommunications Company in Iraq. The research problem lies in Asiacell's inability to reach the level of marketing performance it aspires to, especially when compared to regional and global telecommunications companies. Despite the effectiveness of product placement as an innovative marketing strategy, its direct impact on the company's marketing performance has not been sufficiently studied in the Iraqi market. Therefore, this research seeks to fill this gap and provide scientific insights that support the development of marketing strategies and enhance the company's competitive position.
The researcher employed a descriptive-analytical methodology, using a structured questionnaire as the primary tool for data collection. The study was guided by main hypotheses tested through statistical software packages: (SPSS v.28), (AMOS v.26), and (Smart PLS v.4), to analyze the correlations and causal relationships among the study variables. Data were collected from a purposive sample of upper and middle management employees within the company, with (98) valid responses subjected to statistical analysis.
One of the key findings of the research is that Asiacell’s management places significant importance on the variable of product placement across all administrative levels, adopting it as one of the indirect promotional methods within its marketing strategies. The study also found that product placement is positively correlated with and contributes to improving the company’s marketing performance. Based on these findings, the research presented a set of recommendations, the most important of which is the need to leverage product placement techniques within appropriate contexts to ensure natural brand enhancement.

This research aims to analyze the impact of circular supply chain activities on sustainable performance in the General Company for Automotive and Equipment Industry - Babylon Battery Factory. This was achieved through a survey study of a sample of factory workers, seeking to ensure that product design facilitates the product's use after the end of its useful life. This approach aligns with sustainable performance activities that aim to meet environmental, societal, and economic growth requirements.
The researchers adopted a hypothetical research plan and hypotheses, which posited a significant correlation and effect between the dimensions of the circular supply chain and those of sustainable performance. These hypotheses were tested using a questionnaire distributed to a sample of 212 individuals across different administrative levels within the company under study. Statistical software (SPSS V26 and AMOS V24) was utilized for testing these hypotheses.
The research results indicate a significant positive correlation between circular supply chain activities and the company's sustainable performance. This demonstrates that promoting circular supply chain practices contributes positively to improving the environmental, social, and economic dimensions of performance. The research also highlights the need for the company to prioritize the circular supply chain of its products and to study and evaluate the environmental, social, and economic implications of this chain. Furthermore, it emphasizes the necessity of integrating sustainability dimensions into the company's marketing strategy to meet customer needs without compromising the needs of future generations, if the company seeks to survive and excel.

This study aims to explore the role online social interaction plays in customer happiness. To achieve this goal, the research adopted a descriptive and analytical approach, and the research sample consisted of women in Erbil, Kurdistan Region, Iraq. The research included two variables: social interaction was the independent variable, and was represented by four dimensions: communication, concern for others, expectation, and symbolic interaction. Customer happiness was the dependent variable, and was represented by four dimensions: respect, trust, responsiveness, and security. A questionnaire was the primary tool for data collection, and data was collected from (258) items from the study population. After testing the hypothesized relationships, a basic conclusion was reached: there is a significant, direct correlation between online social interaction and customer happiness among women in Erbil. This indicates that online social interaction strategies play a significant role in enhancing customer happiness levels, The study recommends that organizations invest in developing effective social media channels as a tool to improve customer satisfaction and happiness.

This research aims to understand the role of strategic capabilities (technical knowledge for value creation, the ability to build and own resources, and the technology used) in achieving strategic excellence (inventory management, customer understanding, market drivers, brand strength, and competitor analysis) at Zain Iraq Mobile Telecommunications Company, The descriptive analytical approach was adopted in presenting, analyzing and interpreting the research information, because it helps in collecting a very large number of data and research information related to the phenomenon or research problem. The research was conducted in Zain Iraq Mobile Communications Company, and the research community amounted to (115) managers from the upper and middle leadership represented by branch managers, sales center managers, and department managers, which was limited by the comprehensive limitation method, and the distribution was done. (115) questionnaires were returned, of which (95) were valid for statistical analysis, with a response rate of (%83). The researcher adopted the questionnaire as the main tool for collecting data, and in order to process the data, a set of statistical methods were used to analyze the data collected and processed using the program (SPSS V.28) The research reached a set of results that were in general consistent with the research hypotheses, the most important of which was the interest of the company being studied in all the variables and dimensions of the research and the existence of correlation relationships ,There was a significant correlation between the research variables and their sub-dimensions, as well as the impact of strategic capabilities on achieving strategic summit within the company under study. The research presented a set of recommendations, the most important of which was to work on adopting the dimensions of strategic capabilities that lead to achieving strategic summit.

The current study aims to identify the levels of emotional intelligence for leadership as an explanatory variable with its dimensions (self-awareness, mental empathy, social skills) in the Paralympic Committee in the Kurdistan Region-Iraq and to analyze its relationship and impact on the dimensions of bullying as a responsive variable represented by (verbal bullying, physical bullying, bullying in relationships). The questionnaire was used as a tool for data collection. The study used the descriptive analytical approach, by describing the main variables and their dimensions. The study community included all players with disabilities in the Paralympic Committee, numbering (58) players, in (3) governorates, by using the comprehensive enumeration method, according to the data approved by the committee. The study hypotheses were tested by several tests and statistical methods using the statistical analysis program (SPSSV, 26). The study reached several conclusions, the most important of which was the existence of a significant correlation and inverse effect between the main study variables. This confirms the role of emotional intelligence in leadership in reducing workplace bullying. The study also recommended the necessity of adopting emotional intelligence as a necessary approach to reducing workplace bullying in the sports sector, by training administrative and technical cadres in early intervention techniques for bullying. Keywords: Emotional intelligence, workplace bullying, people with special needs, Paralympic Committee, Kurdistan Region of Iraq.

The current research seeks to determine whether the dynamic capabilities in industrial organizations, in terms of their dimensions (sensing, acquisition, and reconfiguration), play a role in supporting the flexibility of the supply chain, in terms of its dimensions (supply flexibility, product flexibility, volume flexibility, delivery flexibility, distribution flexibility, and supply chain information system flexibility), within a survey study that included the opinions of (54) individuals working at Kronje Company for the production of soft drinks, healthy water, juices, dairy products, and energy drinks, Ltd., in an effort to address the field research problem that the researcher pointed out during the field visit he conducted to the company in the research field on (6/1/2025) and his review of the company’s activities, operations, and products. The researcher felt that the company needed to enhance the flexibility of its supply chain to be able to continue this diversity in its products and expand in the markets it covers, especially since the nature of the food industries in Iraq is witnessing intense competition due to the presence of many competing local and international products that cover the Iraqi market.

The current research aims to study the opinions of Facebook users at the Salahaddin University - Erbil regarding AI marketing, including its dimensions (Expert systems, Neural networks, and automatic machine learning), as an independent variable, and its impact on consumer behavior.
To achieve the research objectives, the researchers adopted a descriptive analytical approach. The research community included (30895) Facebook users at the Salahaddin University - Erbil, both students and affiliates. We also used a questionnaire to collect data, which was distributed to them. (496) questionnaires were returned, and we used (326) as the research sample. To arrive at the research results, we relied on the Statistical Package for the Human Sciences (SPSS). The research yielded several results, the most important of which showed a significant relationship between the independent variable (AI Marketing) and the dependent variable (Consumer Behavior). This demonstrated that the reliance of Facebook users at the Salahaddin University - Erbil on AI marketing leads to enhanced consumer behavior. The study recommended training marketing personnel on AI tools by organizing workshops in collaboration with experts in AI and digital marketing.

The current study focuses on measuring the level of marketing citizenship behaviors in its dimensions (economic support, safe environment, ethical sustainability, consumer rights protection, and psychological dimension) in the city of Erbil in the Kurdistan Region of Iraq. It also aims to study the relationship and impact of this behavior on aspects of local products, represented by (product tangibility, supported product, actual product, and product essentiality). The study was based on a set of research questions that addressed the nature of the relationship and impact between the variables of marketing citizenship and local products. Accordingly, two main hypotheses were formulated, the validity of which was tested using a questionnaire distributed to a representative sample of consumers of local dairy products in Erbil. The number of questionnaires distributed was (537), of which (443) were valid for analysis. The study adopted the descriptive analytical approach to describe the variables and their dimensions, and to analyze the relationships and effects between them, using the statistical analysis program (SPSS V.26). The results showed a strong significant correlation between marketing citizenship behavior and local products, confirming the effective role of this behavior in supporting local products. A simple regression analysis also showed that marketing citizenship behavior has a clear, significant impact on support for these products. Based on these results, the study recommends focusing on capitalizing on this positive impact by organizing training courses and workshops that explain how marketing citizenship dimensions, such as ethical sustainability and psychological support, affect consumer behavior and trust toward local products. This contributes to increasing demand and enhancing the sustainability of these products in the market.

Objective: The current study aims to analyze the impact of sustainable marketing strategies on achieving competitive advantage in soft drink companies in Erbil, which number (6) soft drink companies (Al-Hayat(pepsi), Arso, Karwanchi, Marceline, Sayed Baqi, and Lausanne). This is done by examining the dimensions of sustainable marketing strategies (innovation marketing, sense of mission marketing, customer value marketing, customer-oriented marketing, and community marketing) and their role in enhancing the dimensions of competitive advantage, namely (excellence, quality, efficiency, cost, and flexibility).
General Framework: The general framework of the study was represented by the research problem, which was defined by a number of questions about the nature of the correlational, influence, and differential relationship between the independent variable (sustainable marketing strategies) and the dependent variable (competitive advantage). To achieve this, a hypothetical scheme was designed that included six main hypotheses, and all hypotheses were subjected to a set of statistical tests to verify their validity. A questionnaire was adopted as the primary tool for collecting data from the study population.
Study Methodology: The study relied on the descriptive analytical approach to describe and analyze Study variables and dimensions, and analysis of the relationships and influences between them. The study population included (115) managers of soft drink companies in Erbil. (115) questionnaires were distributed to managers in six soft drink companies, and (95) valid questionnaires were retrieved for analysis, with a response rate of (82.6%). The hypotheses were tested using a set of statistical methods using the computer program (SPSS v.26).
Conclusions and Recommendations: The study reached a set of main conclusions, most notably the existence of a significant and positive correlation and influence between sustainable marketing strategies and achieving competitive advantage at the macro and micro levels. It was found that the innovation marketing dimension was the most influential in achieving competitive advantage, while mission-based marketing and social marketing had a lesser degree.

The aim of the research, through an applied study in the branches of the National Bank of Iraq in Karrada and Al-Jadriya in Baghdad, was to analyze the role of knowledge management processes in the National Bank of Iraq in its two branches in Karrada and Al-Jadriya and its relationship to the quality of electronic services. A main measuring tool was adopted through designing a questionnaire and distributing it to a sample of employees numbering (50) elements to reach the desired results by using the statistical package (SPSS.V.25) with the aim of determining the relationship between the research variables (knowledge management processes and the quality of electronic services). The research concluded that Knowledge management processes, with their dimensions (knowledge acquisition, knowledge storage, knowledge dissemination, and knowledge application), have a clear role and impact on the quality of e-services combined with their dimensions (reliability, website accessibility, website design, and responsiveness). The study recommended several recommendations, including that organizational management emphasize the importance of knowledge management processes as a means of developing and improving the quality of e-services. This is due to their benefits in improving operations, increasing the ability to meet customer needs, and fostering innovation, which positively impacts their competitive advantage.

This study aims to examine the impact of ethical human resource management (HRM) practices on reducing job stress, using Duhok Dry Port Company—one of the service companies operating in the logistics sector in Duhok Governorate—as a case study. The research focused on three core dimensions of ethical HRM practices: fairness and equity in treatment, a supportive work environment, and work-life balance. A quantitative approach was adopted using a structured questionnaire distributed electronically via a Google Forms link. In coordination with the company’s management, employees were encouraged and followed up to complete the questionnaire, resulting in the successful retrieval of 111 valid responses. Data were analyzed using SPSS.V27, and the results showed a statistically significant impact of all examined dimensions on reducing job stress. Key recommendations include promoting organizational justice in recruitment, evaluation, and promotion; developing a psychologically supportive and motivating work environment; adopting flexible work policies to enhance work-life balance; and training administrative leaders to apply ethical practices consistently. The study emphasizes the importance of integrating ethical HRM practices into long-term HR strategies to improve work conditions and employee well-being.

The study aimed to examine the impact of resonant leadership, one of the most significant contemporary leadership styles, on fulfilling the requirements of the Educational Institutions Management System, known as ISO 18001. The research adopted a descriptive-analytical approach, relying on data derived from respondents' answers to analyze and test the proposed hypotheses. The study was conducted in private institutes within Duhok Governorate, encompassing 14 institutes. The target population included academic staff, with a sample size of 134 participants.
A questionnaire was used as the primary tool for field data collection, designed based on previously validated instruments from related studies. Using key statistical tools such as means, standard deviations, effect coefficients, and variance analysis, the study revealed several findings. Notably, there were adequate levels of indicators reflecting the dimensions of resonant leadership in the private institutes of Duhok. Moreover, there appeared to be a tendency toward adopting the requirements of the educational institutions management system.
The study concluded that resonant leadership significantly influences the fulfillment of these system requirements. Specifically, the dimensions of mindfulness and hope were found to have a positive impact, while empathy did not show a statistically significant effect. It was concluded that the successful implementation of the educational institutions management system requires strengthening indicators that promote mindfulness and hope among administrative leaders. The study recommended preparing future leaders with the competencies necessary to foster resonant leadership.

This research aims to analyze and interpret the relationship between agile leadership and reducing employee turnover at the University of Fallujah. It also seeks to assess the university's level of interest in the research variables and their dimensions, as well as to utilize the intellectual, cognitive, and behavioral frameworks interpreted by the current research axes, both theoretically and practically. Based on this, the research problem was identified, reflected in the main question: "What is the role of agile leadership in reducing employee turnover behaviors at the University of Fallujah?" By defining the research problem, a hypothetical model was constructed to reflect the correlation and impact between its variables, aiming to achieve the most accurate results that can be used to address the research problem. To this end, the University of Fallujah in Anbar Governorate was selected as the appropriate environment for the research variables. A purposive sample of 67 individuals with significant interaction with the research variables was selected. To further the scientific methodology, the descriptive-analytical approach was chosen to interpret the theoretical and applied research axes and arrive at sound results. Accordingly, the primary research instrument, a questionnaire, was used and analyzed using a set of statistical methods, including the arithmetic mean. Standard deviation, significance, and linear regression were used to achieve the research objectives. The statistical analysis showed a number of results that support the validity of the hypotheses and the validity of its hypothetical scheme, which was embodied in the existence of an inverse relationship of influence between agile leadership and job withdrawal at the University of Fallujah.

The study aimed to examine the role of Empathetic Leadership in the Successful Implementation of Organizational Change in public hospitals in Duhok Governorate. The study included two main variables: Empathetic Leadership with its five core dimensions: (affective reactivity, cognitive ability, cognitive drive, affective ability, and affective drive (and the success of organizational change implementation, measured through:(commitment to change and change effectiveness). The research followed a descriptive-analytical approach and relied on a structured questionnaire to collect data from the field. The sample consisted of 157 individuals, including managers and administrative unit heads working in public hospitals in Duhok.
The study problem centered on identifying whether Empathetic Leadership could influence the successful implementation of organizational change. A set of hypotheses was developed to test the relationships and effects between the variables, and a conceptual model was designed to reflect those connections. Several statistical tools were used to analyze the data, including correlation analysis, simple and multiple regression, as well as pre- and post-testing using SPSS V.24.
The study revealed several important findings. Most notably, Empathetic Leadership has a significant positive impact on the success of organizational change implementation. Specifically, the dimensions of cognitive drive, affective ability, and cognitive ability had a meaningful influence on successful change, while affective reactivity and affective drive did not show a statistically significant effect.
Based on these findings, the study recommended enhancing the cognitive aspects of leadership, particularly before initiating change processes—especially in healthcare organizations. Future research suggestions included expanding the sample to cover the entire Iraq and Kurdistan Region and exploring other leadership styles in relation to the success of organizational change across various sectors.

The study aims to analyze the financial information disclosed in the financial statements and to demonstrate its impact on interpreting profitability and early warning of financial risks an sample of Iraqi commercial banks for the period (2006-2020). The study relied on annual data pertaining to the Iraqi Commercial Bank and the Iraqi Investment Bank, focusing on three main indicators: Return on Equity (ROE), Return on Deposits (ROD), and Return on Investment (ROD). It also aimed to demonstrate the impact of increased annual profits on maximizing the bank's value and improving performance, in addition to demonstrating the banks' ability to utilize deposits in a suitable investment climate to achieve the highest possible returns while avoiding risks surrounding the investment environment. The study concluded that analyzing financial statement information represents an effective tool in interpreting profitability and early detection of systemic risks, as it showed that the efficiency of deposit utilization is the most influential factor on return on equity. The study recommended that Iraqi banks adopt the issue of prioritizing the efficiency of deposit management, considering it the main source of profitability in banks.

The study aimed to examine the impact of implementing blockchain technology on the accuracy of accounting estimates through a questionnaire distributed to a sample of banks listed on the Iraq Stock Exchange. The research population included financial managers, deputy managers, heads of accounting departments, and internal auditors working in Iraqi commercial banks. The findings indicated that blockchain technology has a significant impact on the accounting profession by transforming its structure, expanding its scope, and enhancing the protection of accounting data against manipulation. The study recommended that banking and financial institutions adopt blockchain technology as a fundamental infrastructure for accounting operations in order to ensure more accurate accounting estimates and reduce the risk of manipulation.

The study aimed to identify the impact of cloud accounting on the organizational performance of the institution. The study adopted the descriptive–analytical approach by means of a questionnaire distributed to a sample of academic lecturers specialized in accounting at Iraqi universities, including Tikrit University, the University of Mosul, and the University of Kirkuk. The sample consisted of 204 individuals from accounting specializations. The comprehensive survey method was adopted for the research population in order to determine the research sample, as 192 questionnaires valid for statistical analysis were retrieved. This field was selected due to its suitability for the research topic, as the study is based on the academic perspective. After analyzing the data using appropriate statistical methods, the study reached a set of conclusions, the most important of which was the existence of a statistically significant positive correlation between cloud accounting and organizational performance. This indicates that an expansion in the adoption of cloud accounting, according to the perceptions of the sample respondents, is associated with higher levels of organizational performance. The study also presented several recommendations, the most prominent of which was the necessity of gradually integrating cloud accounting systems into the Iraqi environment in order to reduce operating costs and improve the accuracy of financial data.

This study aims to analyze the impact of implementing the requirements of the Sarbanes–Oxley Act (SOX) on improving earnings quality within the Iraqi business environment, from the perspective of first-class external auditors working in banks and companies listed on the Iraq Stock Exchange. The significance of this research stems from the scarcity of Arabic—and particularly Iraqi—studies addressing this topic within a context that differs from the U.S. environment in which the Act was originally developed. The study seeks to assess the extent to which the provisions of this legislation are applicable and suitable for the realities of auditing and internal control practices in Iraq.
The research adopts a descriptive–analytical approach to construct both the theoretical and empirical frameworks. Data were analyzed empirically using the SPSS software based on a questionnaire consisting of 30 items distributed among a sample of 96 external auditors. The results revealed a statistically significant positive correlation and impact between compliance with the Sarbanes–Oxley Act requirements and the quality of reported earnings, thereby enhancing the reliability of financial reports and strengthening investor confidence. The study recommends that professional and regulatory bodies in Iraq adopt frameworks aligned with the principles of the Sarbanes–Oxley Act—while taking into account the specific characteristics of the local accounting environment—to promote transparency and improve the quality of financial reporting.

This research aims to provide an indicator of the level of comparability in banks listed on the Iraq Stock Exchange, as well as to demonstrate its impact on investment efficiency. Since the level of comparability is linked to the decisions of users of accounting information, it has the most significant impact on institutional investment efficiency. To achieve this objective, 13 banks listed on the Iraq Stock Exchange were selected, covering the study period of (10) years (2014-2023). The De Franco et al. (2011) model was adopted. The study concluded that there is a positive impact of comparability on the direction of investment efficiency towards optimal investment. This is confirmed by the increased overall impact on investment efficiency through the increase in the direct and indirect effects of comparability. The research recommends the necessity of establishing mechanisms in banks listed on the Iraq Stock Exchange that would enable comparability by presenting profits, distributions, and returns within a specific item in market reports. It also recommends conducting further future research on periods that were characterized by weak comparability in the banking sector and studying the variables associated with it and the mechanisms for proposed solutions.

The research aimed to measure and analyze the impact of social responsibility disclosure on impression management practices, used on a group of banks that are listed on the Iraq Stock Exchange. To reach this purpose, the study looked at a sample of ten banks that are listed on the Iraq Stock Exchange. The sample was chosen since there was a lot of data available for the years 2014 to 2023.For the purpose of collecting primary data to measure the research variables, social responsibility disclosure was measured through a set of indicators in the form of statements divided into four aspects: the environmental aspect, the human resources aspect, the community service aspects, and the aspects of enhancing products and services. By assigning a score of (1) if disclosure occurred and a score of (0) if it did not, "impression management" was measured using performance comparison scales and readability scales based on the LIX index, in addition to the volume of disclosure. The research was based on the hypothesis that social responsibility disclosure significantly affects impression management. To achieve the research objective and test its hypothesis, various statistical methods were used, including the arithmetic mean and standard deviation, correlation and regression coefficients. It was concluded that there is a significant positive impact of social responsibility disclosure on impression management practices across all three scales. The researchers recommended the necessity of enhancing awareness of the importance of transparent disclosure in banking administrations by adopting training programs and awareness workshops to promote a culture of disclosure among employees and senior management.

The study aimed to explore the role of artificial intelligence techniques (expert systems, machine learning, deep learning, and neural networks) in enhancing the quality of internal auditing in line with international auditing standards and professional codes of conduct. The study sample included (37) private companies in the Kurdistan Region. The study adopted an inductive and descriptive analytical approach to data collection relying on a checklist and questionnaire. Data were analyzed using descriptive statistics and regression analysis using statistical programming (SPSS V.26).
The results showed moderate levels of use of AI technologies in internal auditing and high levels of internal audit quality achieved by the surveyed companies. The results also revealed a significant positive impact of AI technologies on internal audit quality. Several suggestions were made, including the need for the surveyed companies to expand their use of AI technologies in internal auditing.

This study seeks to analyze and measure the impact of economic exposure and export coverage on the triad of economic failure in Iraq during the period 2004–2023, within the context of the rentier structure of the Iraqi economy and its institutional instability post-2004. The research problem arises from the question of how effective economic exposure and export coverage are in mitigating the manifestations of economic failure, namely inflation, unemployment, and perceived corruption. The study aims to clarify the theoretical frameworks of the economic exposure and export coverage indicators and to assess their effects on economic failure indicators, with a particular focus on understanding the economic relationship among these variables. The study reaches several conclusions, including: first, that economic exposure contributes to higher inflation rates due to the weak productive base and Iraq’s reliance on imports; second, a significant and positive relationship exists between export coverage and corruption, attributed to the dominance of political elites over export revenues especially oil-related in the absence of effective oversight; and third, a significant inverse relationship is found between economic exposure and the unemployment rate in the long term. Based on these findings, the study recommends: first, rationalizing imports and promoting domestic production to curb commodity dumping, second, developing regulatory and institutional frameworks to enhance transparency and reduce corruption associated with the foreign trade sector.

This research aims to highlight the foundations and significance of establishing sovereign wealth funds (SWFs) in countries that possess financial surpluses, especially amid economic challenges and fluctuations in oil prices. The study adopts a descriptive-analytical approach supported by panel data analysis using annual economic and financial data for the period 2013–2023. It investigates the relationship between the size of sovereign wealth assets and several macroeconomic indicators, including external debt, unemployment, gross domestic product (GDP), foreign direct investment (FDI), gross national income (GNI), the number of listed domestic companies, and agricultural value added. The analysis was conducted using EViews software.
The results revealed statistically significant correlations between the size of sovereign assets and these indicators, reflecting the crucial role of sovereign wealth funds in supporting economic stability and achieving sustainable development. The study concludes with a set of findings and recommendations that contribute to shaping effective economic and financial policies aimed at utilizing surpluses efficiently and achieving long-term strategic goals.

This study aims to analyze the relationship between public debt, exchange rate, and economic growth in Iraq using the Autoregressive Distributed Lag (ARDL) model over the period 2004–2023. The data were converted into quarterly series for the purposes of estimation and analysis. The importance of the research stems from addressing one of the major challenges facing the Iraqi economy, namely the rising public debt and the volatility of exchange rates, and their direct and indirect implications for economic growth. The findings indicate a short-term positive relationship between both public debt and the exchange rate with GDP. An increase in public debt stimulates government spending, which in turn positively influences economic activity in the short run. Similarly, a depreciation of the local currency (i.e., an increase in the exchange rate) can enhance GDP by increasing foreign currency-denominated revenues when converted to local currency, thereby supporting government revenues or domestic spending and positively impacting GDP in the short term. However, the results show no significant long-term effect of these two variables on economic growth. This can be attributed to the weak productive base of the economy and the allocation of public debt to non-investment expenditures. Furthermore, the Iraqi economy’s reliance on oil exports denominated in U.S. dollars reduces the sensitivity of GDP to exchange rate fluctuations. The study recommends the adoption of sound fiscal policies that direct public debt towards sustainable productive investments to foster real economic growth.

The public budget is an important tool for implementing government policies in Iraq, and it can have a significant impact on the sustainability of public debt. This summary aims to review the effect of budget deficits and surpluses on the sustainability of public debt in Iraq.
The research aims to measure the effect of deficits and surpluses in enhancing the sustainability of public debt using the Autoregressive Distributed Lag (ARDL) model. The researcher relied on an inductive approach to clarify the theoretical framework of the public budget structure and the sustainability of public debt, and a deductive approach using standard models and their tools to demonstrate the impact of budget deficits and surpluses on the sustainability of public debt, through the use of the Autoregressive Distributed Lag (ARDL) model, via the Eviews10 program.
The research reached a set of conclusions, the most important of which is the failure to prove the research hypothesis that states there is a positive direct relationship between budget deficits and surpluses and the indicator of the public debt to GDP ratio.
The research concluded with a set of recommendations, the most important of which is to reduce reliance on the oil sector and for the state to work on diversifying income sources to lessen dependence on oil. This can be achieved by developing non-oil economic sectors and relying on taxes and other revenues.

The research aims to measure and analyze the impact of diversification of financial investments on market value in light of financial performance indicators. The research included a sample of companies listed in the Saudi market for the period (2019-2023) from various sectors, where investment diversification was measured by two indicators: cash and total investments. The market value was measured through the market value to the book value, and the descriptive method was used in analyzing the research variables through the method of moments as well as the dynamic panel models due to its suitability in many positives, as it allows at the same time to estimate the effects in the short and long term and by relying on statistical programs such as(Eviews). The study concluded that there is no statistically significant relationship between diversification of investment in financial assets and market value under leverage. The study also demonstrated that there is no statistically significant relationship between diversification of investment in financial assets and market value under liquidity. The study also concluded that there is no statistically significant relationship between diversification of investment in financial assets and market value under company size. The study recommended increasing attention to investments to achieve rapid cash flow and financial returns, as well as maintaining an appropriate level of cash within the limits of efficient liquidity. This contributes to improving operational capacity and enhancing financial success, which reflects company value.

The banking sector is one of the main pillars of the national economy due to its vital role in mobilizing savings and directing them towards investments, which contributes to supporting economic activities and achieving economic growth. The efficiency of banks' performance is an important indicator of their contribution to economic growth, especially in developing countries. During the period (2004-2023), Iraq witnessed major economic transformations, accompanied by economic, political and security challenges that affected the efficiency of the banking sector's performance. The research aims to measure and analyze the impact of performance indicators of banks operating in Iraq on economic growth. To achieve the research objective, the standard analytical approach was adopted and the Autoregressive Distributed Lag (ARDL) model was used to conduct statistical and standard tests. A number of conclusions were reached, the most important of which are: The results of the Bound Test within the (ARDL) model indicated the existence of a long-term equilibrium relationship between the variables, as the F statistic value reached (15.601), which is greater than the upper limits of the critical values at significance levels of 1%, 5%, and 10%. There is an inverse and statistically significant relationship between the cash-to-assets ratio in the short and long terms and the economic growth rate, which is consistent with economic theory. Maintaining liquidity is to find profitable investment opportunities in the markets, and this reflects rational economic behavior that is consistent with the principle of alternative opportunity cost. Accordingly, directing cash liquidity towards investment activities represents one of the main drivers for enhancing economic growth in a developing economic environment. The relationship was directly proportional between the ratio of investments to deposits and the economic growth rate in the long term, and this is due to the maturity of investments and the beginning of the emergence of their positive effects on the economy, which leads to an improvement in economic growth rates. Among the most important proposals he reached: Increasing the efficiency of cash credit use by directing it towards productive sectors with high added value, such as the industrial, manufacturing, agricultural and technological sectors. In order to achieve the objectives of loans and advances, it is necessary to activate oversight mechanisms to evaluate loan and advance requests, ensuring their allocation to projects with real economic feasibility and the ability to repay.

The study aims to examine the impact of loan portfolio growth on the profitability of Iraqi banks and to determine the extent to which this growth contributes to improved financial performance. This study utilizes a sample of five commercial banks listed on the Iraq Stock Exchange (2017-2022). Two financial indicators were selected to measure financial performance: profitability ratio and liquidity ratio. A descriptive analytical approach was used to analyze the data and information contained in the financial statements of the banks included in the study. Ready-made computer programs, including MS Excel and Eviews 13, were used to verify the hypotheses, answer questions related to the research problem, and achieve the objectives. The study reached several conclusions, the most important of which is the existence of a significant direct relationship between loan portfolio growth and profitability. This indicates that increasing the number of loans granted by banks leads to improved profitability, consistent with the fixed effects model, which has proven its superiority in explaining this relationship.

This research aims to analyze the role of supply chain sustainability in enabling technological innovation capabilities in the oil sector, through a field study in the Akkas oil field, which is considered one of the most vital fields in Iraq due to its strategic location and significant economic importance. The study was based on the main hypothesis that there is a statistically significant relationship between supply chain sustainability practices and enabling technological innovation capabilities among employees. The study adopted a descriptive-analytical approach, using a questionnaire as the primary data collection tool from a sample of (170) engineers and technicians working in the operations, production, maintenance, and supply departments, given their direct involvement with technological processes and supply chains. Qualitative interviews were also conducted with a group of engineers and operational unit managers to deepen the understanding of the relationship between sustainability practices and the level of innovation in the field. The results showed a statistically significant correlation and influence between sustainability and innovation, as sustainable collaboration and manufacturing had a prominent impact on enhancing organizational and planning capabilities, while sustainable storage was linked to the ability to learn and transfer knowledge. The results confirmed that establishing sustainability practices within supply chains contributes to developing a work environment that encourages innovation and experimentation, and provides an institutional basis for building more advanced engineering and technical capabilities in Iraqi oil fields.

This study's main emphasis was to deploy a structural modelling approach to examine how environmental awareness moderates the impact of sustainable management practices (Sustainable Accounting Practices) on improving reputation and investor confidence in the Kurdistan Region of Iraq. This was achieved by structurally modelling responses from 274 industrial company managers, investors, and accounting professionals across different industrial categories using Smart PLS. Our study advances the accounting and environmental management discourses by demonstrating how SMPs' orientation towards improving environmental management helps boost organizations’ reputations and investors' confidence. As a result, this study positions SMPs as an institutional mechanism that companies use to promote trust, legitimacy, and credibility rather than as a standard disclosure activity. The integration of stakeholder, signaling, and legitimacy theories into a single empirical framework applicable to economies with weak sustainability enforcement practices advances the sustainability literature from a theoretical perspective. The notable contribution is the theoretical conceptualization of corporate reputation as an active mechanism. Mandating companies across industries to integrate SMPs, especially in environmentally sensitive sectors such as energy and manufacturing, is key to attracting investors and promoting acceptable business practices.

This research aims to estimate the wheat production function in Samarra district using field data for a sample of wheat farmers in Samarra district amounting to (65) farms with sprinkler irrigation (40 sprinklers) representing (8%) of the sample population in order to analyse the impact of different production factors on production quantity, and determine the optimal combination of resources to maximise profits. The research assumed the existence of a positive, statistically significant relationship between wheat production quantity and several production variables, including: quantity of seeds, quantity of fertiliser, number of hours of human work, number of hours of automated work, quantity of irrigation water, and cost of pesticides. The traditional production function was used in its logarithmic form and analysed standardly using the ordinary least squares (OLS) method. The estimated model demonstrated statistical and standard significance, with an adjusted coefficient of determination of 0.812, indicating that the production variables can explain 81% of the changes in production entered into the model. The optimal combination of production elements was also reached, which achieves a production of (1046.7 kg/dunum) and a net profit of (401,590.4 dinars/dunum), which is much higher than the actual profit achieved. The research concluded that wheat farms in the research area operate at the first stage of the production function (decreasing returns), suggesting the possibility of improving efficiency through resource redistribution. There is also a clear gap between the actual and optimal use of production elements. The research recommended directing farmers to use optimal combinations of production inputs to achieve the highest production and profitability.

This study examines the impact of positive and negative accounting earnings news on the cumulative abnormal returns (CAR) of banks, focusing on the mediating role of investor sentiment (optimism and pessimism) in the Iraq Stock Exchange. Analyzing a sample of 10 listed banks from 2011 to 2023 with 520 quarterly observations, the research utilized a three-day event window for CAR and \\"overnight return\\" as a sentiment proxy. The results indicate an asymmetric market reaction, where investors respond more strongly to good news than bad news. Furthermore, the interactive model reveals that sentiment amplifies reactions when aligned with news and suppresses them when contradictory: optimism boosts the momentum of good news while dampening bad news, whereas pessimism intensifies the impact of bad news while muting the response to good news. Ultimately, the study concludes that investor psychology serves as the primary driver of returns in the Iraqi market, surpassing the influence of structural factors such as bank size and financial leverage.