Ghazwan Iyad khalid alshiblawi

Currently, the cost of equity (CE) is a requirement for investors and businesses to thrive in the market. This may be accomplished through effective earning management (EM) and stock efficiency. This element requires the attention of researchers and regulators. The current study evaluates the impact of EM, liquidity (LQ), efficiency (EFC), and return on assets (ROA) on the capitalization equivalence (CE) of the top 10 companies listed on the Iraqi stock exchange (ISE). The researchers utilized secondary data gathered from the financial accounts of the selected firms from 2012 to 2021. The researchers additionally examine the relationship between variables using the dynamic autoregressive distributed lag (DARDL) technique. The results suggested that the EM, LQ , EFC, and ROA of the top 10 companies on the ISE have a favorable relationship with their CE. The article directs policymakers in formulating high CE-related policies utilizing effective earning management and stock EFC.

Use of information technology (IT) could be used to achieve effective financial reporting, which has played a crucial role in the organization's performance. This element requires the attention of regulators and new researchers. This paper studies the impact of IT adoption (perceived utility, simplicity of use, behavioral intention to use) on the financial reporting of the Iraqi petroleum business. The research also examines the moderating effect of audit risk on perceived utility, usability, and financial reporting in Iraq's petroleum business. Using survey questionnaires, the researchers collected data from the audit department of the Iraqi petroleum industry utilizing the primary data gathering method. SPSS-AMOS was also used to examine the relationships between the variables. The results revealed that perceived utility, simplicity of use, and behavioral intention to use positively correlate with financial reporting in the Iraqi petroleum industry. The results also demonstrated that audit risk moderates strongly between perceived utility, simplicity of use, and financial reporting in the Iraqi petroleum business. The article directs regulators in developing effective financial reporting laws by adopting IT and decreasing audit risk.

This paper mainly aims to clarify the role and importance of financial technology variables and process re-engineering as the most important basic pillars in the banking business and the extent of reliance on them in supporting the bank's performance in a way that enhances banking efficiency and enhances the service level of banks and enables the bank to provide high-quality services suitable for financial modernity. The research relies on the analytical descriptive approach in studying the various aspects of financial technology, re-engineering, and banking efficiency, and testing the research hypothesis through a 28-items questionnaire. The data were analyzed according to the statistical program (SPSS), as well as measuring the validity and reliability of the questionnaire by testing the degree of credibility with Cronbach's alpha coefficient for testing and measuring the degree of credibility (reliability) in the responses received on the questionnaire questions. The research problem lies in the statement of the effect of the variables of financial technology and process re-engineering in enhancing banking efficiency, based on which the alternative hypothesis was accepted. The results show that there is an important role in the integration of financial technology and re-engineering in providing banks with high efficiency. Therefore, financial technology innovations should be employed and a sound administrative environment should be provided that contributes significantly to enhancing banking efficiency to achieve high-quality banking services.

Purpose: The aim of this study is to investigate the relationship between information technology governance and cyber security, and how this relationship affects investor confidence. Theoretical framework: The study drawing upon theories and concepts from information technology, risk management, and finance to provide a comprehensive understanding of the relationship between IT governance, cyber security, and investor confidence. Design/methodology/approach: The statistical software Smart-PLS was utilized to perform an analysis and extract relevant findings from the data collected from the sample group, which comprised 153 individuals. The results obtained through this process were integral to the successful implementation of the research in practice. Findings: The study found that investor confidence is impacted by cyber security, but neither investor confidence nor cyber security are significantly impacted by information technology governance. Research, Practical & Social implications: The study highlights the crucial role of information technology governance dimensions in financial reports of businesses that operate in the IT industry, particularly telecommunications firms and private banks. By including such information in their financial statements, these organizations can effectively enhance investor confidence in their operations. Originality/value: The study's originality and value lie in its critique of the inadequate transparency and lack of interest in information technology governance in the financial reports of banks, telecommunications companies, and other sectors listed on the financial market. The findings underscore the significance of including such information in financial statements to boost investor confidence in these organizations.

The research aims to study the impact of the spread of the Covid19 virus on both the continuity of profits and market returns for investors, by applying to the quarterly reports (quarterly) of sixteen Iraqi commercial banks listed in the Iraqi Stock Exchange for the years 2018 and 2019 before the outbreak of the virus and the years 2020 and 2021 after the outbreak of the virus. The research variables were quantitatively measured based on the models shown by the relevant literature, as the profit continuity variable was measured through the Francis model and the market returns variable for investors through the growth in the share price, and the impact of the Corona virus was measured by testing the difference between the averages of the two variables above before After the outbreak of the virus, using the SPSS statistical package, the use of linear regression and the T-Test was tested. The research concluded that there is a negative, statistically significant effect of the outbreak of the Corona virus on the continuity of accounting profits, and that there is also a negative effect of the virus’s outbreak on the market returns of investors, but it is not statistically significant.

The aim of the present study is to assess The Effect of Company Size on the Relationship between Corporate Governance and Corporate Performance in the Iraqi Stock Exchange. The statistical population under study is listed companies of Iraq Stock Exchange and the number of companies studied in Iraq is 35, from 2015-2019. The results concluded that there is a statistically significant relationship between the change (increase) of institutional ownership and the performance of the company, and this relationship is direct, as well as the relationship between the change (increase) of institutional ownership and the performance of the company. It can change under the influence of the company's size, and this relationship is negative, meaning the larger the company's size, the weaker the relationship. At the same time, the existence of a relationship between changing the composition of the members of the Board of Directors and the performance of the company was not supported, as well as between changing (increasing) the independence of the Board of Directors and the performance of the company, in addition to the relationship between changing the composition of the Board of Directors. The independence of the Board of Directors and the performance of the company is not affected by the change in the size of the company