Iraqi Journal For Economic Sciences

The research aims to clarify the relationship between some of the economic variables that were dealt with in this research, the most important of which are (total imports, gross national income in Iraq, the global inflation rate, and their impact on inflation rates in the Iraqi economy for the period (2010-2020), by using the analytical approach to those phenomena in order to reach To the goal of the research, and one of the most important conclusions of the research was that one of the reasons for the high rates of inflation in the Iraqi economy is the increase in government spending on some projects, unnecessary economic sectors, in addition to imported inflation due to the openness of the Iraqi economy to the economies of the countries of the other world. When inflation indicators rise globally, they reflected these indicators on the Iraqi economy, which depends on its imports from those countries, and the research concluded that these variables have a direct impact on the local inflation rates within the Iraqi economy, i.e., the increase in aggregate demand over the aggregate supply due to the inability of the production system to face the increase in demand.

The crisis in Lebanon is a deep-rooted crisis and is not a spur-of-the-moment. The nature of Lebanon's fragile economy, which depends on two main sectors, namely the banking sector and the tourism sector, and thus the lack of opportunity for the real productive sectors and the decline in primary resources, in addition to the state of political and security instability and wars for more than three decades accumulated from the economic situation The turbulent and huge volume of external indebtedness. A brief example of this is the increase in the volume of external debt from (3.8) billion dollars in 1993 to nearly (93) billion dollars in 2020 as a necessary requirement for a "rescue package" to lift Lebanon's economy from the risk of bankruptcy. In our research paper, we will address this crisis through Two main topics. The first topic deals with a brief overview of the reality of the Lebanese economy, while the second topic focuses on the indebtedness path of the Lebanese economy, the reasons and repercussions for declaring bankruptcy of the Lebanese economy, with proposals presented at the end, represented by a set of the most prominent conclusions and recommendations. Various Lebanese governments followed it by adopting the strategy of postponing crises and not confronting them with the issue Which exacerbated the size of the crisis until the bubble (the debt crisis) burst at the beginning of the year 2019 until the first quarter of the current year 2022.

Foreign trade is one of the most important manifestations of international economic relations in developing economies, including Iraq, as a result of the nature of its rentier economy, which relies on oil export revenues to a very large extent and is almost the only one, as oil revenues represent the main source for financing Iraq's needs of hard currency in light of the weak interest in other sources of resources. Natural, industrial and agricultural are of little importance, and at the same time their imports vary excessively, especially after the US occupation of Iraq in 2003. Foreign trade often contributes to creating unequal exchange relations with foreign countries, which greatly reflects the degree of economic exposure to the Iraqi economy and leads to raising the level of Its foreign economic dependence as well as on the nature of the Iraqi trade balance.

The Kurdistan Regional Government announced the implementation of the policy of financial austerity through the implementation of the compulsory savings program, which negatively affected the living situation of the segment of employees, especially the lower grades, whose salaries barely cover the livelihood of their families, that this problem showed the need to study the analysis of the relationship between this program and achieving The goal of poverty eradication for sustainable development in the Kurdistan Region-Iraq, where the results indicated that the goal of poverty eradication for sustainable development among public sector employees in the Kurdistan Region-Iraq declined as a result of compulsory saving and the continued delay in salary distribution. Presenting poverty reduction policies among public sector employees by announcing a road map or how to recover these loans to employees in terms of time, amount, or loan recovery installments, and determining the benefits of these loans.

Human capital is the decisive factor in the success of any business organization, despite the development taking place in the technical field and information technology, especially in financial and banking institutions. Therefore, it has become necessary to re-evaluate this resource from time to time in terms of quantity and quality. Therefore, the objective of the current research is to evaluate the human capital in a sample of Iraqi banks and to study the extent of the impact of this resource on the performance of banks represented in profitability indicators for two years (2016) and (2021) and to compare them, and to reach the goal of the research, the problem was identified with the relationship of human capital On the basis of the financial performance, and on the basis of the problem, one main hypothesis was identified, represented by "there is a difference in the value of human capital in Iraqi private banks between the years (2016) and (2021)" and to reach the results of the research, a number of financial and statistical tools and methods were used.

In the field of agriculture, agricultural workers and upgrading in the field of work, from plowing to the delivery of the product to consumers, ready-made batch and so on. The search for misleading light on the importance of investing in the field of knowledge and modern technology and diagnosing the most important challenges facing or limiting the ability to excel in the agricultural field, We assume that the problems and obstacles facing the agricultural sector in the field of investment are not addressed, and that the innovation approach is given a key role in the development and improvement of the agricultural system, as one of the main reasons that negatively affect the performance of the mentioned sector. The research concluded that innovation in agriculture is one of the most important factors that achieve the expansion of investment in the sector and the diversification of its products, and the need to increase what is allocated in the field of research and development to contribute to increasing the effectiveness of relevant institutions such as universities and research centers

Poverty cast a shadow over the various aspects of economic, social, health, and environmental life in Iraq, where the political and security conditions led to the deterioration of the economic structure and the decline in growth rates, which increased the rates of poverty and unemployment together, which are two interrelated phenomena, as the increase in unemployment rates necessarily leads to a widening of the circle of poverty, and from Here stems the importance of our study, which focuses on analyzing this relationship, highlighting its economic and social consequences, and proposing realistic remedies to overcome it.
Poverty is considered (paradoxical) in a country that possesses enormous natural and human potentials, whose society is unable to invest them to provide the limits of safe living for its members collectively. Therefore, the research hypothesis was derived from this vision. The importance comes from the researchers' preoccupation with answering this question. Efforts and faltering endeavors to deal with the issue of (scarcity) and to provide conditions for productive work, on whose results depend on the treatment of the phenomenon of poverty in its various dimensions, deprivation, lack of empowerment, and disruption of resources.
From here, the objectives of the research were determined by diagnosing the contents of poverty and identifying weaknesses in the policies used to deal with it and then describing the strategies necessary to overcome the difficulty of reducing it in preparation for its eradication. The most important conclusions of the study are:
The synchronization between the development of the phenomenon of unemployment in the Iraqi economy and the increase in poverty rates, in addition to the exacerbation of the multidimensional problem of unemployment in Iraqi society, which is represented by material destitution and deprivation of necessary services such as education, health, and municipal services, as well as the prevalence of the phenomenon of "digital illiteracy", and to get rid of the consequences of this problem it is necessary to change Radical patterns of managing resources and doubling the intensity of work and investment rates for the available ones.

This study aims to analyze the reasons for the increase in government debt in the Egyptian economy, and the focus was on analyzing financial and monetary factors and economic gaps. The most important finding of the study is that there are macro and monetary factors affecting the government debt, as Egypt suffers from a chronic deficit in the internal and external current accounts that generate the need for borrowing, and the Egyptian government debt does not achieve sustainability due to the rise in government debt in exchange for economic growth and the high volume of Government spending against the decrease in the volume of public revenues, in addition to the external imbalances, the most important of which is in the balance of payments.

Since the second half of the nineties of the twentieth century, the global economy has witnessed clear developments in the field of a division of labor, and global value chains are among the most prominent of those developments in which the share of intermediate goods and services and logistical elements has increased to facilitate the passage of these goods and services. Global value chains include fragmentation at all stages of Pre- and post-industrial production across different companies and countries, and with the occurrence of the Corona pandemic, value chains faced pressures all over the world, as most of them were disrupted and losses increased, which prompted them to consider the strategy used and the role of the countries participating in it.
Through the use of the analytical and inductive approach, the current research seeks to analyze the links of Iraq's participation in global value chains. supportive policies.

This research aims to estimate the electric energy production function in Iraq for the period (2004-2019). The research adopted the standard methodology (ARDL Bound test model) in estimation in order to determine the effect of (the number of workers, wages, salaries, capital, and oil price) as explanatory variables on the amount of electrical energy production as a dependent variable in the short and long term. The research concluded that the explanatory variables were significant in their effects on the amount of energy produced in the short term, with the exception of the work component, and all these variables were significant in the long term, at a significant level of 10%, except for the capital variable

This research aims to estimate the electric energy production function in Iraq for the period (2004-2019). The research adopted the standard methodology (ARDL Bound test model) in estimation in order to determine the effect of (the number of workers, wages, salaries, capital, and oil price) as explanatory variables on the amount of electrical energy production as a dependent variable in the short and long term. The research concluded that the explanatory variables were significant in their effects on the amount of energy produced in the short term, with the exception of the work component, and all these variables were significant in the long term, at a significant level of 10%, except for the capital variable

The development of banking activity by virtue of technological development, and it has taken new horizons towards a joint contribution to building societies and the economy. And that banking developments would stimulate an increase in domestic savings. and employing them in order to serve the overall economy. Research objective: Analyzing the relationship between banking activities and the level of domestic saving, the research hypothesis: the conditions of economic instability are negatively reflected in the level of banking activity and then the deterioration of the level of domestic saving. The research found an imbalance in the structure of current deposits and the government sector, the central government, and public institutions, with limited local savings and weak interest rates to stimulate local savings. The economy, adopting a savings policy that suits the Iraqi economy and adopting new savings containers to avoid more savings and redistribute these savings efficiently in financing economic activities by raising the efficiency of financial and monetary institutions

Through this researchs, the researcher aims to study the relationship between innovation strategy in its sub-dimensions (maturity, diffusion, specialized market, cost reduction, policies, macroeconomics) and the marketing mix of banking services in its dimensions (service, pricing, promotion, distribution, physical components, human element). The study included qualitative analysis of data related to government banks, the study sample of three banks (Al-Rasheed, Al-Rafidain, and the Commercial Bank of Iraq TBI), and the commercial banks represented by the (Islamic, Development, and Gulf) banks, due to the great importance and vital role that these banks contribute to achieving the marketing mix. For banking services in the local markets, the study sample of bank managers included the study population of (88) managers, and they represent the sample for the study community, and the analysis is based on a solid scientific base that sought to reveal the internal banking operations of these banks and how to enhance them through the innovation strategy of the banking marketing mix. Where the study relied on various statistical tools to obtain accurate results for the above banks within the geographical area of Maysan Governorate and draw conclusions from them using the statistical program called the SPSS Statistical Package for Social Sciences, version 26. The study concluded with a set of results, the most important of which is the existence of a relationship between creativity strategy and the marketing mix of banking services

This research aims to identify the impact of foreign direct investment on the Iraqi balance of payments for the period (2004-2019). As for the standard applied side, only the economic measurement of the impact of foreign direct investment on the balance of payments for the period under study was used, and to achieve this, the Autoregressive Distributed Delay (ARDL) model was used. Direct results in Iraq, which negatively affected the Iraqi balance of payments. As for the results of the standard analytical side, according to the results of the Bounds test and according to the (ARDL) model, there is a long-term direct equilibrium relationship between the independent variable \"Foreign Direct Investment\" (FDI). And the dependent variable \"Balance of Payments\" (BP) according to the (ARDL) model. It was also shown through the standard results that the value of the error correction vector coefficient (ECM) between foreign direct investment and the balance of payments, as its value reached (-0.5) at a significant level less than (5%) This indicates that errors in the short term are automatically corrected over time, and the tests also proved that the model is suitable and that it is free of all standard problems.

This study aims to determine the impact of investment allocations in the reform of public investment management through the strategic direction of budget resources to more productive sectors that make the economic, social and environmental infrastructure compatible with the actual needs of society and achieve results in an effective manner in an effective manner with appropriate time, cost and quality. The study was applied to The Mayoralty of Baghdad, which suffers from the problem of weak infrastructure and the deterioration of the existing one, to the extent that it negatively affected the lives of citizens through analyzing the historical trend of investment allocations in the federal budget of the Republic of Iraq. The federal budget data published in the Iraqi Gazette for the period from 2016 to 2021 was referenced, with the exception of The 2020 budget, as the budget has not been approved by the Iraqi parliament in its capacity as its legal legislator. The study concluded that there is a disparity in the investment allocation between government sectors and the selection of specific sectors and neglect of others and the existence of a volatile and fluctuating pattern in the allocation at the level of one sector, which was negatively reflected on the effective delivery of public services in the short, medium and long term, including the case of the Baghdad Mayoralty.

One of the challenges faced by accountants in examining and evaluating marketing ability is how to measure it based on items in companies' financial statements. In this regard, this study examines the impact of marketing ability on cash flow fluctuations and corporate growth in companies listed on the Iraqi Stock Exchange. The time period of the research is from 2015 to 2020, and 31 companies that were accepted on the Iraqi Stock Exchange were selected as a sample. Asset growth and sales growth were used to measure the dependent variable of company growth, and operating cash flow variance was used to measure cash flow fluctuations, as well as to activate the independent variable of marketing ability, the data coverage analysis (DEA) method was used. The research hypotheses were tested using the ordinary least squares regression method. The results of testing the research hypotheses indicated that there is a statistically significant relationship between the marketing ability and the variables of asset growth, sales growth, and cash flow fluctuations, and according to the sign of the coefficient, this relationship is related to the variables of asset growth and sales growth is positive, but for the variable of cash flow fluctuations, this relationship is negative. Also, there is a significant relationship between the controlling variables of firm size, leverage, and return on equity, with the variables of asset growth, sales growth, and cash flow volatility.

Investing in marketing expenses is one of the most important choices companies make in order to increase their growth and continue their activities in the future. On the other hand, decisions in companies, especially those that have long-term implications for the company, are made by the company's board of directors. In this regard, this study examines the impact of corporate governance on the marketing capabilities of companies listed on the Iraqi Stock Exchange. The research period is from 2016 to 2021, and 33 companies that were accepted on the Iraqi Stock Exchange were selected as a sample. The data envelope analysis (DEA) method was used to activate the dependent variable of marketing ability, and the research hypotheses were tested using the ordinary least squares regression method. The results of testing the hypotheses of the research indicated that there is a significant relationship between the marketing ability and the independent variables of administrative ownership, institutional ownership, and the dual role of the CEO. According to the coefficient sign, this relationship is positive. for the above variables. As for the variables of the percentage of non-compulsory members and the size of the review committee, the results indicate that there is no statistically significant relationship between these variables and the marketing ability variable. There is also a statistically significant relationship between the control variables of the size of the company and the growth index, with marketing ability, but no statistically significant relationship was found between the control variable of financial leverage and marketing ability.

For any company moving towards the future and survival of the future is one of its goals, must add values and skills that are compatible with the reality of the future to its structure and adapt its structure to industry conditions. Continuous improvement is a process and effective method for increasing the productivity of an organization, which aims at steady and consistent growth and quality improvement in all services and service processes. The purpose of this research is to study the effect of continuous improvement (Kaizen) on cost reduction. The statistical population of the current research is all workers in the financial and accounting departments of companies accepted in the Iraqi stock market, with the exception of financial intermediation companies, holding companies (parent companies), banks, and insurance in 2022, with a number of 300 people, using the Cochran equation, 168 people were selected by simple random sampling method. The data collection tool in this research was a questionnaire. The validity and reliability of the questionnaire were confirmed using apparent validity and Cronbach's alpha. In order to test the hypotheses, a one-sample t-test was used. The results showed that production cost management, human resources cost management, cost control, and implementation of quality improvement programs have a positive and significant impact on cost reduction.

In recent decades, governments have been under more pressure than before to improve efficiency and effectiveness, and this requires them to use systems. Navin has made accounting, which is the traditional costing system. Due to its significant shortcomings, it cannot meet the needs of the public sector. On this basis, modern costing systems are used. Such activity-based costing today in many developed and developing countries. The purpose of this research is to investigate the current situation of establishing a cost-pricing system in the public sector and the possibility of applying activity-based pricing in government institutions in Kut, Iraq. The statistical population of the current research is 300 people, all employees in the accounting and finance departments in the government departments in the city of Kut, Iraq, using the Cochrane equation, the number of the sample was determined to be 168 people, and the questionnaire was distributed to the same number and 114 completed questionnaires were collected. In order to test the hypotheses from a one-sample t-test and path analysis using smart-PLS software was used. The results of this research showed that the current situation for establishing the cost system in the public sector in Kut, Iraq, is favorable. In addition to these results, it was found that the horizon of applying activity-based pricing in government institutions is favorable in terms of the driving factors (readiness of human resources), the expected conditions, and the required tools, however, the lack of the necessary tools poses many obstacles. For the facility, there is pricing based on activity in government institutions. Finally, the results showed that the current status of the cost system has a positive and significant impact on the motivations (human resources readiness) for publication, the expected conditions for publication, the publishing strategy, and the tools required for publication. Obstacles to creating activity-based costing have a negative and significant impact. These results confirm the effect of the state of the costing system for the labor sector on the probability of implementing the activity-based costing system.

In recent decades, there has been increasing pressure on governments to improve their performance, and in this regard the importance of achieving sustainable performance has doubled. Sustainable performance is the real performance that shows that the organization is moving in the right direction, as the public sector accounting information system can improve the performance of public sector institutions The purpose of this research is to investigate the effectiveness of accounting information systems performance in the public sector. The statistical population of the current research is all workers in the accounting and finance departments in government departments in the city of Kut, Iraq, which were determined using the Cochrane formula as a sample of 168 people, and the same number of Questionnaires completed 115 questionnaires were collected Data were collected using the Hoy and Fook Questionnaire (2020). In order to analyze the data, path analysis was used using Smsrt PLS software. The results showed that the effectiveness of the data entry system, data storage and financial statements system has a positive and significant effect on sustainable performance, but the data processing system does not have a significant impact on sustainable performance.

The conditional approach to designing a management accounting system is based on the view that there is no relevant global accounting system that can be used equally in all organizations and in all situations. Therefore, the best system depends on the conditions in which the company operates. The main purpose of this research is to investigate the impact of emergency factors on The effectiveness of management accounting tools in this regard, this research focuses on the impact of emergency factors on organizational activities by looking at the mediating role of using management accounting tools. Banks and insurance companies) in 2022. Accordingly, the total number of economic units is equal to 32 and the number of statisticians is equal to 285 persons, 163 persons were selected as a sample and finally, 156 completed questionnaires were received in order to test the hypotheses, the structural equation modeling method and the Smart program were used -PLS. The results of the research showed that among the emergency factors, business strategy and technology have a positive impact and that the external environment has a negative impact on organizational activities. The results also showed that the organizational structure, company size, and type of industry have no significant impact on organizational activities. Finally, the results showed that the use of management accounting tools had no mediating effect on the relationship between emergency factors and organizational activities.

The conditional approach to designing a management accounting system is based on the view that there is no relevant global accounting system that can be used equally in all organizations and in all situations. Therefore, the best system depends on the conditions in which the company operates. The main purpose of this research is to investigate the impact of emergency factors on The effectiveness of management accounting tools in this regard, this research focuses on the impact of emergency factors on organizational activities by looking at the mediating role of using management accounting tools. Banks and insurance companies) in 2022. Accordingly, the total number of economic units is equal to 32 and the number of statisticians is equal to 285 persons, 163 persons were selected as a sample and finally, 156 completed questionnaires were received in order to test the hypotheses, the structural equation modeling method and the Smart program were used -PLS. The results of the research showed that among the emergency factors, business strategy and technology have a positive impact and that the external environment has a negative impact on organizational activities. The results also showed that the organizational structure, company size, and type of industry have no significant impact on organizational activities. Finally, the results showed that the use of management accounting tools had no mediating effect on the relationship between emergency factors and organizational activities.

The conditional approach to designing a management accounting system is based on the view that there is no relevant global accounting system that can be used equally in all organizations and in all situations. Therefore, the best system depends on the conditions in which the company operates. The main purpose of this research is to investigate the impact of emergency factors on The effectiveness of management accounting tools in this regard, this research focuses on the impact of emergency factors on organizational activities by looking at the mediating role of using management accounting tools. Banks and insurance companies) in 2022. Accordingly, the total number of economic units is equal to 32 and the number of statisticians is equal to 285 persons, 163 persons were selected as a sample and finally, 156 completed questionnaires were received in order to test the hypotheses, the structural equation modeling method and the Smart program were used -PLS. The results of the research showed that among the emergency factors, business strategy and technology have a positive impact and that the external environment has a negative impact on organizational activities. The results also showed that the organizational structure, company size, and type of industry have no significant impact on organizational activities. Finally, the results showed that the use of management accounting tools had no mediating effect on the relationship between emergency factors and organizational activities.

Traditional cost models assume that there is a proportional relationship between costs and activity level. This assumption was questioned when the issue of sticking costs was raised. According to the sticking cost theory, the amount of cost reduction when activity decreases is less than the amount of cost increase when the activity itself is increased. Therefore, cost stickiness is one of the behavioral characteristics of costs in relation to sales activity. Companies facing environmental uncertainty in their business environment also tend to use a more flexible cost structure. The aim of this research is to investigate the relationship between environmental uncertainty and cost stickiness using one- and two-way models of asymmetric cost behavior. This research is applied research in terms of the objective of the research and is descriptive in terms of the method of conducting the research. This research was applied to a research sample that included (31 industrial companies) listed on the Amman Stock Exchange during the period (2015-2019), where multiple regression models were used to test the research hypotheses, and the test results related to the research hypotheses indicate that environmental uncertainty has an effect on adhesion Costing in the single- and two-wave models of asymmetric cost behavior. The results also indicated that the two-directed m odel of asymmetric cost behavior has no greater ability to explain the effect of environmental uncertainty on cost sticking than the single-directed model.

Traditional cost models assume that there is a proportional relationship between costs and activity level. This assumption was questioned when the issue of sticking costs was raised. According to the sticking cost theory, the amount of cost reduction when activity decreases is less than the amount of cost increase when the activity itself is increased. Therefore, cost stickiness is one of the behavioral characteristics of costs in relation to sales activity. Companies facing environmental uncertainty in their business environment also tend to use a more flexible cost structure. The aim of this research is to investigate the relationship between environmental uncertainty and cost stickiness using one- and two-way models of asymmetric cost behavior. This research is applied research in terms of the objective of the research and is descriptive in terms of the method of conducting the research. This research was applied to a research sample that included (31 industrial companies) listed on the Amman Stock Exchange during the period (2015-2019), where multiple regression models were used to test the research hypotheses, and the test results related to the research hypotheses indicate that environmental uncertainty has an effect on adhesion Costing in the single- and two-wave models of asymmetric cost behavior. The results also indicated that the two-directed m odel of asymmetric cost behavior has no greater ability to explain the effect of environmental uncertainty on cost sticking than the single-directed model.

Public sector accounting is an important matter that must receive greater, more appropriate, and more responsive support. Cost accounting information is part of operations controlled by the public sector for the planning, the private sector, and control by a third party. Therefore, it plays a central role in the usefulness of information, and its purpose is to support unit managers to improve their performance. . The aim of this research is to verify the use of cost accounting outputs in public sector institutions. And the statistical community for this study is all workers in the accounting and finance departments in government departments in the city of Kut, whose number is 300 people, using the Cochran equation, using a statistical sample of 168 people, where the same number of questionnaires were distributed and 114 questionnaires were completed in order to test hypotheses, using a one-sample t-test and path analysis. The results showed that the public sector institutions in the city of Kut do not use cost accounting information in decision-making by the administration. The results also showed that cost accounting information for the public sector has a positive and significant impact on the usefulness of the information in decision-making. However, there are many limitations in the path of full implementation and expansion of its use in public sector institutions, the most important of which is the lack of performance evaluation on the basis of cost, and the lack of administrative support., lack of IT support, lack of training, research, and development of facilitation skills by staff.

Today, in order to increase competitiveness, manufacturers are trying to use competitive strategies including cost and time leadership in order to achieve superior performance under cost reduction and as a result to gain a larger market share. One of the ways to achieve the above objectives is to use the just-in-time issue of production. The purpose of this research is to study the effect of a just-in-time production system on reducing storage costs.
The aim of the research is applied, and the research method is survey-descriptive. The statistical community of the research consists of managers and employees of the warehousing department in Iraqi industrial and commercial companies. Because of unknowns, 384 subjects were selected using simple random sampling based on the Cochrane formula.

This study aimed to evaluate the performance of banks listed on the Baghdad Stock Exchange (Iraq) by measuring efficiency using the paint analysis technique. This research is applied in terms of purpose and in terms of nature, it is analytical descriptive research. The statistical segment of the study consisted of commercial banks in the Iraqi stock market between 2015 and 2021, 11 of which were selected as a sample. The ratio of current debt to own value (CDOE) and the ratio of current debt to employee expenditure (CDNS) were considered as input variables and return on equity (ROE) and total asset turnover (TTA) were considered as output variables. The results showed that among the 11 selected banks, only two development banks operate in the Tigris and Euphrates rivers and the Erbil Bank with relative efficiency, and the rest of the studied banks do not work. The results also showed that after Erbil Bank and Tigris and Furat Bank for Development, which ranked 1 and 2 of the most efficient commercial banks, Al-Mansour Bank, Assyrian International Investor Bank, and Regional Commercial Investment Bank ranked 3 to 5, respectively. The results also showed that the Commercial Bank of Iraq ranked last in terms of efficiency.

This study aimed to evaluate the performance of banks listed on the Baghdad Stock Exchange (Iraq) by measuring efficiency using the paint analysis technique. This research is applied in terms of purpose and in terms of nature, it is analytical descriptive research. The statistical segment of the study consisted of commercial banks in the Iraqi stock market between 2015 and 2021, 11 of which were selected as a sample. The ratio of current debt to own value (CDOE) and the ratio of current debt to employee expenditure (CDNS) were considered as input variables and return on equity (ROE) and total asset turnover (TTA) were considered as output variables. The results showed that among the 11 selected banks, only two development banks operate in the Tigris and Euphrates rivers and the Erbil Bank with relative efficiency, and the rest of the studied banks do not work. The results also showed that after Erbil Bank and Tigris and Furat Bank for Development, which ranked 1 and 2 of the most efficient commercial banks, Al-Mansour Bank, Assyrian International Investor Bank, and Regional Commercial Investment Bank ranked 3 to 5, respectively. The results also showed that the Commercial Bank of Iraq ranked last in terms of efficiency.

This study aimed to evaluate the performance of banks listed on the Baghdad Stock Exchange (Iraq) by measuring efficiency using the paint analysis technique. This research is applied in terms of purpose and in terms of nature, it is analytical descriptive research. The statistical segment of the study consisted of commercial banks in the Iraqi stock market between 2015 and 2021, 11 of which were selected as a sample. The ratio of current debt to own value (CDOE) and the ratio of current debt to employee expenditure (CDNS) were considered as input variables and return on equity (ROE) and total asset turnover (TTA) were considered as output variables. The results showed that among the 11 selected banks, only two development banks operate in the Tigris and Euphrates rivers and the Erbil Bank with relative efficiency, and the rest of the studied banks do not work. The results also showed that after Erbil Bank and Tigris and Furat Bank for Development, which ranked 1 and 2 of the most efficient commercial banks, Al-Mansour Bank, Assyrian International Investor Bank, and Regional Commercial Investment Bank ranked 3 to 5, respectively. The results also showed that the Commercial Bank of Iraq ranked last in terms of efficiency.

This study aimed to evaluate the performance of banks listed on the Baghdad Stock Exchange (Iraq) by measuring efficiency using the paint analysis technique. This research is applied in terms of purpose and in terms of nature, it is analytical descriptive research. The statistical segment of the study consisted of commercial banks in the Iraqi stock market between 2015 and 2021, 11 of which were selected as a sample. The ratio of current debt to own value (CDOE) and the ratio of current debt to employee expenditure (CDNS) were considered as input variables and return on equity (ROE) and total asset turnover (TTA) were considered as output variables. The results showed that among the 11 selected banks, only two development banks operate in the Tigris and Euphrates rivers and the Erbil Bank with relative efficiency, and the rest of the studied banks do not work. The results also showed that after Erbil Bank and Tigris and Furat Bank for Development, which ranked 1 and 2 of the most efficient commercial banks, Al-Mansour Bank, Assyrian International Investor Bank, and Regional Commercial Investment Bank ranked 3 to 5, respectively. The results also showed that the Commercial Bank of Iraq ranked last in terms of efficiency.

This study aimed to evaluate the performance of banks listed on the Baghdad Stock Exchange (Iraq) by measuring efficiency using the paint analysis technique. This research is applied in terms of purpose and in terms of nature, it is analytical descriptive research. The statistical segment of the study consisted of commercial banks in the Iraqi stock market between 2015 and 2021, 11 of which were selected as a sample. The ratio of current debt to own value (CDOE) and the ratio of current debt to employee expenditure (CDNS) were considered as input variables and return on equity (ROE) and total asset turnover (TTA) were considered as output variables. The results showed that among the 11 selected banks, only two development banks operate in the Tigris and Euphrates rivers and the Erbil Bank with relative efficiency, and the rest of the studied banks do not work. The results also showed that after Erbil Bank and Tigris and Furat Bank for Development, which ranked 1 and 2 of the most efficient commercial banks, Al-Mansour Bank, Assyrian International Investor Bank, and Regional Commercial Investment Bank ranked 3 to 5, respectively. The results also showed that the Commercial Bank of Iraq ranked last in terms of efficiency.

Inflation will have negative effects on the economy. Problems caused by inflation, on the one hand, reduce the purchasing power of consumers, and on the other hand, increase production costs. Therefore, it increases the final price of goods and services. The present study investigated the effect of Iraq’s economic growth and government expenditure on the country’s inflation rate from 2003 to 2020 using the Smooth Transition Regression (STR) approach. The STR model was constructed by using liquidity growth as the threshold variable with the transition threshold set to 4.96% and the transition speed set to 2.08%. Regression results showed that during the period of interest, Iraq’s economic growth and government expenditure growth have had different effects on the country’s inflation depending on whether liquidity growth has been low or high (low or high liquidity growth regime in the model). In the low liquidity growth regime, government expenditure growth has not been inflationary, but in the high liquidity growth regime, it has increased inflation by 0.06% (per percentage increase in government spending). In both regimes, economic growth has had a positive effect on inflation, increasing it by 0.15% in the low liquidity growth regime and by 0.23% in the high liquidity growth regime. Overall, the results show that Iraq’s inflation from 2003 to 2020 has been most greatly influenced by liquidity growth.

Inflation will have negative effects on the economy. Problems caused by inflation, on the one hand, reduce the purchasing power of consumers, and on the other hand, increase production costs. Therefore, it increases the final price of goods and services. The present study investigated the effect of Iraq’s economic growth and government expenditure on the country’s inflation rate from 2003 to 2020 using the Smooth Transition Regression (STR) approach. The STR model was constructed by using liquidity growth as the threshold variable with the transition threshold set to 4.96% and the transition speed set to 2.08%. Regression results showed that during the period of interest, Iraq’s economic growth and government expenditure growth have had different effects on the country’s inflation depending on whether liquidity growth has been low or high (low or high liquidity growth regime in the model). In the low liquidity growth regime, government expenditure growth has not been inflationary, but in the high liquidity growth regime, it has increased inflation by 0.06% (per percentage increase in government spending). In both regimes, economic growth has had a positive effect on inflation, increasing it by 0.15% in the low liquidity growth regime and by 0.23% in the high liquidity growth regime. Overall, the results show that Iraq’s inflation from 2003 to 2020 has been most greatly influenced by liquidity growth.