Managerial Studies Journal

The Business organization financial policies, management plans ‎and field practices reflects the levels of its financial performance. ‎Cash flow management is an important key topic in measuring the ‎Business organization performance to study and evaluate its ‎financial policies. However, fluctuations in expenditure and ‎revenue sources obscure the vision of a holistic picture that can ‎reflect the actual level of the Organization's cash flow ‎management efficiency performance‏.‏‎ The study aimed to employ ‎the cash flow management in consolidating and framing the ‎movement of revenue according to multiple revenue sources and ‎the movement of expenses according to the multiple expenses ‎sources of business organizations‏.‏‎ The importance of the study ‎demonstrated by presenting a proposed scientific methodology ‎for measuring and evaluating and the efficiency of the of cash ‎flow management for the State Company for maritime transport. ‎The study concluded with the building a quantitative model for ‎measuring the total technical productive efficiency for the cash ‎flow management in the State Company for maritime transport , ‎that could be employed while periodically updating the financial ‎database‏.‏

The research sought to address the role of financial ratios in ‎granting bank credit to the Iraqi Middle East Investment Bank in ‎Dhi Qar Governorate by addressing these two variables in the ‎theoretical aspects and practical analytical tests of the ‎research‏.‏The research included an analytical study of the problem ‎under study by collecting data about it through the ratios prepared ‎for this purpose, which according to the research variables ‎represented in financial ratios is an independent variable that ‎included the sub-dimensions (liquidity, profitability and ‎indebtedness), and the dependent variable represented in granting ‎bank credit and an analysis of the lists was conducted The ‎finances of the investigated bank according to the financial ‎ratios‏.‏The research presented a number of results with regard to ‎testing the research hypotheses and accepting its hypotheses ‎described in the research hypothesis with morally acceptable ‎percentages from a practical point of view‏.‏‎ The research reached ‎several conclusions, including a reference to the existence of a ‎real role for financial ratios to take decisions to grant bank credit ‎to support economic development in the country according to a ‎practical perspective‏.‏‎ The research seeks to achieve a substantial ‎contribution to achieving the effective role of financial indicators ‎in evaluating Iraqi banking institutions by granting credit‏.‏

Business organizations have adopted new concepts in ‎management in their quest for survival, continuity and growth in ‎an environment of uncertainty due to dynamism,complexity and ‎lack of resources.It is the management of project benefits, and ‎thus the research focused on the most important question“what is ‎the impact of project benefits management in achieving ‎competitive advantage”and the researchers framed the research ‎problem through field visits to the research sample company,and ‎for the purpose of achieving the goal of the research was relied on ‎a questionnaire as a tool for data and information collection, ‎which It consisted of two variables in addition to(10)dimensions ‎of(40)questions.To test the measurement tool, correlation ‎coefficients to test the research hypotheses,a set of statistical ‎methods were used and the results were extracted using the bar ‎Ready-made statistical programs(AMOS.V25, SPSS.V25, ‎SMARTPLS).And based on measuring and diagnosing the ‎research variables and testing the correlation and influence,a set ‎of conclusions was reached,the most prominent of which(there is ‎a positive and statistically significant correlation and effect ‎between project benefits management and competitive ‎advantage).A set of recommendations were also reached,most ‎notably (enhancing senior management's support to the company's ‎employees because of its positive impact in achieving competitive ‎advantage).‎

This study examined the impact of financial fragility on stock returns, ‎‎"Case Study of Rasheed Bank Branches in Basra", during (2017), in order ‎to address the research topic of the extent of financial fragility's impact on ‎stock returns. It discusses financial fragility as well as the most crucial ‎indicators to measure it, stock returns and the most important types of ‎them, and finally identifies the relationship between financial fragility and ‎stock returns. By using a set of Financial indicators, the study was able to ‎analyze the reality of 12 Rasheed Bank branches in Basra in 2017 for a ‎period of twelve months. A number of results were found, including the ‎following: The ratio of deposits to total amounts obtained did not drop ‎below 97%. During the period under discussion, as for loans received ‎from others, they did not constitute any percentage during the research ‎period. During the period under discussion, paid loans accounted for ‎‎36.4% of the bank's funds, while financial investments accounted for ‎‎63.6%. Bank branches have achieved an acceptable rate of return on ‎property rights, as it highlights the efficiency of the Iraqi Rasheed Bank in ‎maximizing the wealth of shareholders, by continuously enhancing this ‎ratio, especially with regard to net income. As for the return on assets, the ‎branches of the Rasheed Bank in Basra Governorate have achieved an ‎acceptable rate of this return, which indicates its efficiency in using its ‎assets and converting them into profits. The bank’s branches have also ‎achieved an acceptable rate of asset benefit resulting from the efficient use ‎of assets‏.‏

The introduction of numerous concepts has sparked interest ‎in how to obtain, store, and use data as well as how to ‎manage these accumulations of facts and evidence.‎
‎ Three variables that made up this study's conceptual and ‎methodological framework, namely (knowledge managers, ‎knowledge accumulation and entrepreneurial orientation). ‎The study began with a problem that was clarified by ‎reviewing the determinants of studies related to the current ‎study, as well as by the researcher's fieldwork and interviews, ‎with the aim of learning about some of the issues the ‎company faces and the significance of the study variables ‎from their perspective‏.‏‎ The main purpose of this study is to ‎explore the role of both knowledge managers and knowledge ‎accumulation in promoting entrepreneurial orientation, by ‎finding whether the interaction between knowledge ‎managers and knowledge accumulation will affect the ‎entrepreneurial orientation , The study made several ‎recommendations, the most crucial of which is to support ‎people's aspirations and orientations in order to align their ‎skills and experience with the company's infrastructure by ‎relying on training and development programs for them in ‎order to increase their interest and awareness of the topic of ‎knowledge and its management and its relationship to some ‎concepts, including (data and information).‎
The study reached several recommendations, the most ‎significant of which is to support the aspirations and ‎orientations of individuals wishing to develop their skills and ‎experience in order to create a state of alignment with the ‎company's infrastructure by relying on training and ‎development programs for them. regarding the subject of ‎knowledge and its management and its relationship to some ‎concepts, including (data and information)‎‏.‏To increase their ‎interest and awareness of the most important concepts and ‎contribute to building an entrepreneurial vision of the ‎company because individuals who possess experiences and ‎skills are the basic nucleus of the excellence and development ‎of companies compared to other competing companies

The research aims to test the impact of the quality of ‎accounting information on the firm's value. The research ‎was conducted on a sample of 79 accountants and auditors ‎working in Iraqi companies. To measure the quality of ‎accounting information represented by the main and ‎secondary characteristics of accounting information as an ‎independent variable and the firm's value as a dependent ‎variable, a questionnaire was designed based on previous ‎studies. We calculated the validity and reliability ‎coefficients of the questionnaire questions, and calculated ‎the arithmetic mean of the responses of the sample ‎members to the questions, and a Pearson correlation ‎analysis was conducted between the quality of accounting ‎information and the firm's value, and to measure the ‎significant impact of the quality of accounting information ‎on the firm's value, the regression method was used. Our ‎results indicated that there is a significant effect of the ‎quality of accounting information on the firm's value.‎

The study aimed to assess the earnings quality of Jordanian ‎companies listed on the Amman Stock Exchange by Abnormal ‎Accruals model or the so-called modified Jones model‏.‏‎ The ‎study sample, doesn't have high quality according to the study ‎model, and this means the loss of the financial statements to ‎full credibility as a result of the practice of profit management ‎on those profits announced in the financial market

As a result of the role of the audit profession in society, ‎represented in assisting many parties in making rational economic ‎decisions, The auditor must properly plan the audit process ‎assigned to him, As this research aims to demonstrate the ‎importance of planning the audit process according to the Iraqi ‎Audit guide No. 6 in improving the quality of the audit process . ‎The results of the research showed the importance of using ‎horizontal and vertical analysis for the purposes of comparing the ‎volume of production between two consecutive years and ‎identifying the differences, whether they were increase or ‎decrease. The researcher made a set of recommendations, and the ‎most important of which was to highlight the great role of ‎horizontal and vertical analysis in monitoring and discovering ‎misstatement contained in the financial statements, and then ‎reaching the validity of the occurrence of financial operations and ‎the positive effect of this on the accuracy of the balances shown ‎in the financial statements, which means a high quality level of ‎the audit process implemented.‎