The Impact of Work Ethics on the Financial Sustainability of Banks: An Analytical Study on a Sample of Iraqi Commercial Banks for the Period (2015–2023)

Abstract

This study raised a problem embodied in the analysis and interpretation of work ethics and its impact on the financial sustainability of banks, by raising various questions that would answer the study hypotheses, by testing the impact of work ethics indicators (social security, donations, revenue growth, management quality, management integrity, employment, fines) (as an independent variable) on the financial sustainability indicators of banks (profitability with its variables return on assets, return on profitability and self-sufficiency through its variable financial self-sufficiency) as (dependent variable), so the study relied on the aforementioned indicators for a sample of private Iraqi banks represented by (Baghdad, Commercial, Mansour, Al-Ahli, Middle East, Sumer, Investment, Gulf, Mosul, Economy) for a time series that extended for (9) years from (2015 - 2023) and in the statistical aspect, (Analysis Data Panel) and (Hausman) test were used using the statistical program (12V.Eviews) and Path Analysis, and the study reached a set of conclusions. We found that there is a weakness in adopting work ethics policies for all banks in the study sample, and this also applies to the financial analysis of financial sustainability indicators. As for the statistical analysis