Warith Scientific Journal

The direction of the development of the relationship between banking reform and macro stability in Iraq for the period 2004-2020

root root — 2024-06-30

The research dealt with measuring and analyzing the relationship between banking reform and macro stability in Iraq, by examining the theoretical relationship between banking sector reform and macro stability variables, to find out the theoretical foundations provided by the economic literature for this relationship, and the possibility of employing it in analyzing the course of development of banking reform experiences in Iraq and its impact on Macroeconomic stability variables, based on a basic hypothesis that banking reform is a fundamental pillar of economic stability, and that the success of banking reform policies positively affects the levels of macroeconomic stability variables. In the research sample countries during the period (2004-2020). The research reached basic conclusions, most notably that the nature of the influence relationship between banking reform variables and macro stability variables is one of the foundations for building effective banking reform policies in developing the banking system and its impact on economic growth. On the stability of the macroeconomics according to the direction of the empirically proven relationship.

Insurance the optimal investment portfolio using the Constant Proportion Insurance strategy CPPI

root root — 2024-06-30

The research aims to secure the investment portfolio using the CPPI fixed ratio strategy. The aim of using the CPPI strategy is to find new solutions to allow investors to reduce the risk of falling stock prices that make up the portfolio while benefiting from profits when they rise. The research community consisted of all the companies listed in the Iraq Stock Exchange for the eight sectors, which are (banking, insurance, investment, services, industry, hotels and tourism, agriculture, communications, and financial transfer), which amounted to 133 companies, and the research sample was chosen, which consisted of 42 A company belonging to various economic sectors and listed on the Iraq Stock Exchange for a period of (85 months), i.e. the period from 3/17/2015-3/17/2022. The research used a number of financial and statistical models, the most important of which is the single indicator model in calculating the expected rates of return and risk for the portfolio and the simple scaling model to build the optimal investment portfolio using the statistical program [Microsoft Excel vs.16]. The research reached a number of results, the most important of which is the superiority of the performance of the fixed ratios strategy on the market portfolio and the efficient uninsured portfolio. To which they are exposed as a result of the economic, political and security conditions of the country.

The effect of ethical theory in its different dimensions on the measuring of faithful representation of the financial statements

root root — 2024-06-30

The research aims to explain the impact of the dimensions of the ethical theory in achieving faithful representation, as the results of the research indicate that the variable (ethical theory) has a link and influence on (faithful representation) by presenting the conceptual framework for both ethical theory, its dimensions, faithful representation, the importance of the dimensions of the ethical theory. (Ethical behavior, accountability, moral insufficiency, non -compensation) in achieving faithful representation. The researchers have concluded that ethics is a set of axioms, principles and rules that represent moral values that we use in our lives in general and in the field of work where the ideal measure of ethical behavior is to diminish The moral theory has a major role in achieving faithful representation of the fully responsibility that the accountant finds in the direction of all practices that make his commitment to the ethics of the profession and thus financial lists in which the percentage of faithful representation is good. For accounting information, with the need to take the general qualities of the information that the specialized scientific references indicated in Ain Carding as general recipes for accounting information and encouraging studies that deal with the subject of ethics in its dimensions for the profession of the accountant and the auditor and the extent of its impact on the improvement of the economic situation of the country..

Analysis of the impact of financial inclusion on financial stability An applied study of a sample of banks listed on the Iraq Stock Exchange for the period 2004-2020

root root — 2024-06-30

This study aims to identify the theoretical and intellectual aspects, the impact of financial inclusion financial stability. Therefore, the impact of financial inclusion is one of the main factors that can affect financial stability and the extent of its impact on banking work. The problem of the study was to show the existence of The impact of financial inclusion financial stability. This study was applied to a sample of banks listed in the Iraq Stock Exchange, which were selected according to international and accounting standards. Among the other banks that apply these standards, in addition to their large activity in banking, are (National Bank of Iraq (NBOI) United Bank for Investment (UBFI) Investment Bank of Iraq (BIBI) Commercial Bank of Iraq (CBOI) for Credit Bank of Iraq (CBOI) for the period (2004-2020) The descriptive and analytical approach has been used in describing all the variables, analyzing them and measuring them through the actual financial data available by the banks and the study sample. With the aim of evaluating and measuring the future variable (financial inclusion) and dependent variables and financial stability) and analyzing the correlation and impact between them and their interpretation, if the analysis of variance was used using the (SPSS) program to measure the correlation and impact between the results of financial inclusion used in the study and between financial stability.

The study reached a number of conclusions within the framework of its main and subsidiary hypotheses, the most important of which was the existence of a relationship and impact of financial inclusion on the banking institution and financial stability. The study also recommended based on the conclusions it reached, the most important of which was the need to urge all banks to use financial inclusion in all banking transactions because it has a positive impact on the bank’s performance and the development of banking services provided by all banks. And the adoption of scientific, technical and academic studies does not find an ideal way to deal with Financial inclusion that is applied in all banking institutions, with the aim of raising the profitability of banks and reducing the risks to which they are exposed as a result of financial crises.

orrowing through government bonds and its impact on bank laziness

root root — 2024-06-30

Banking laziness is one of the most important reasons for the failure of the banking sector and the scarcity of opportunities in it because it is highly directed towards government lending, hence the importance of the study, as understanding the costs of efficient financing of government spending through local borrowing is necessary as part of designing an appropriate financial system. The study aimed to analyze the trend of the volume of government borrowing from banking institutions, as well as to analyze the volume of bank credit provided to public and private institutions, and to know the effect of government lending in maximizing bank laziness. To analyze the results, the study reached a set of results, the most prominent of which was the failure of the relationship in the short and long term between borrowing through government bonds and its impact on banking laziness.

Financial resource development strategies and bank credit standards for commercial banks

root root — 2024-06-30

Banks need tight strategies to develop their financial resources by reducing the amount of risk and setting excellent credit strategies and standards, as banks play an important role in the national economy. Because banks carry out the process of attracting savings from individuals, institutions, companies and governments, making them available to those who wish to invest, and finance the economic sectors and activities in which they contribute. Achieving the national product in accordance with the rules and instructions of the Central Bank. This means that the task of banks involves the process of attracting and mobilizing savings from individuals and economic units from the (surplus) units and providing loans to the economic units of individuals, companies and government units that represent the units (deficit). This is one of the most important strategies for developing resources commercial banks.

Building the optimal stock portfolio according to the single index model "analytical study in the Iraqi market for securities

root root — 2024-06-30

This research aims to build the optimal stock portfolio in the Iraq Stock Exchange using the single index model of Sharp, and for that, a detailed analysis of the research sample of 34 companies listed in the Iraq Stock Exchange, which was selected according to the specified conditions, was conducted. Some statistical and financial methods were used, in addition to relying on the EXCEL program. And the most important findings of the research (that building the optimal investment portfolio using the single index model leads to improving the effectiveness of the performance of investors in building their investment decisions by identifying the most desirable stocks and building their investment portfolios that are characterized by optimization of return and risk through the Trenor index compared to the cut-off rate) The study came out with a number of recommendations, the most important of which are: guiding investors to study issues related to return and risk at the level of all sectors, in order to reach an optimal investment portfolio capable of overcoming risk and economic fluctuations in various sectors.

The role of fiscal rules in achieving fiscal discipline in Iraq for the period(2004-2021)

root root — 2024-06-30

The research aims to highlight the role of fiscal rules in achieving fiscal discipline and improving the effectiveness of fiscal policy in achieving economic stability in Iraq for the period(2004-2021), of the most important conclusions reached by the researcher is the rentier nature of the Iraqi economy leads to expansion of public expenditures, this expansion makes it impossible to reduce public expenditures in the years of financial hardship, which causes a deficit in the general budget on the one hand, and weak fiscal discipline on the other hand, and resorting to public debt is inevitable. And through the rules of fiscal discipline, it helps to give an important advantage to modify distorted incentives and curb waste in unplanned spending, especially in periods of prosperity and high oil prices in global markets, therefore the rules of fiscal discipline will limit the fiscal deficit in the state's general budget. For this, it requires the need to be guided by the fiscal discipline due to its necessity and the possibility of the fiscal policy in carrying out its functions and the degree of its powers in consolidating stability. Macroeconomic measures require a solid and stable financial system to ensure the transfer of their impact to the real economy. And adopting a fiscal policy that works to create investments that stimulate the economy by reforming the priorities of investment spending in the real sector. In this research, the role of fiscal rules in achieving fiscal discipline is presented provided that this presentation is preceded by dealing with fiscal discipline in terms of concept, policies, and other relevant paragraphs.

Evaluation of the deposit and credit function of commercial banks and their impact on the market value index of the sectors of the Iraq Stock Exchange

root root — 2024-06-30

The research aims to analyze the ability of commercial banks to perform the basic functions represented by (the deposit and credit function) in the market value index of the companies listed in the Iraqi Stock Exchange. The research assumed a main hypothesis that (there is no statistically significant effect of the deposit and credit positions on the market value index of the sectors listed in the Iraqi Stock Exchange). The research reached a set of conclusions, the most important of which is that the banking sector had the highest market value among the rest of the sectors operating in the Iraqi market for securities, and the reason for this is that banks enjoy higher confidence than the rest of the sectors. The rest of the sectors by providing facilities to these sectors, adding more effective companies and deleting idle companies.

Modern Trends Of The Islamic Finance Industry Analytical Study For The Period (2012-2021)

root root — 2024-06-30

Abstract: The research focused on studying the nature of the organic relationship between the Islamic finance industry and the legal frameworks governing it and its current paths and future directions. The research proceeded from the hypothesis that the Islamic legal rulings, and the restrictions they impose on financial innovations, constitute safety standards to avoid regulatory shortcomings for the finance industry in general, and that the financial stability that can result from their application is sufficient to attract more investments to this industry.

The research adopted the analytical method in testing the hypothesis by using the inductive analysis method, by analyzing the historical data of the Islamic finance industry around the world for the aforementioned period, and extrapolating its current reality and the general trends of its development. One of the challenges that the researcher faced was the lack of historical data that reflects the behavior of Islamic financial instruments, taking into account that the age of the Islamic financial industry is less than five decades, and that the focus on it came as a result of the success of the Islamic financial system in proving its worth by overcoming the negative effects of the 2008 crisis.

Among the most important conclusions reached by the researcher is the success of the Islamic finance industry during the period of the study by achieving great developments, especially on the quantitative level, as the financial stability achieved by Islamic finance institutions during the last three decades helped attract more global investments. The most prominent recommendation of the study is the need to strengthen the bonds of the complementary relationship between the financial institutions and the religious institution, and seek to coordinate work among them to develop a strategy for the development of the financing industry, and to provide it with financial products and services that are compatible with Islamic Sharia.