د.وسام نعمة جعفر رجيب

The current paper attempts to measure financial intelligence and banking performance, highlighting their significance. Financial intelligence was measured through a mathematical relationship focusing on value creation and monetary production, multiplied by the planned net income rate, along with control and organization. Banking performance was assessed using indicators of profitability, liquidity, and security. The study addresses the relation and impact between financial intelligence and banking performance indicators, relying on a main hypothesis that there is an effect between financial intelligence and banking performance. The study population consisted of commercial banks listed on the Iraq Stock Exchange, with a sample of six banks selected for the research (Iraqi National, Iraqi Trade, Ashur International, Iraqi Investment, Al-Mansour Investment, Baghdad) from a total of 24 commercial banks. The study utilized a time series spanning from 2013 to 2022. A set of financial results was reached based on financial indicators for measuring the metrics, while the cross-sectional method of least squares was employed to test the statistical hypotheses. The findings of the financial analysis revealed that the banks possess high capital adequacy ratios, low profitability, and a high level of liquidity. The study concluded that the commercial banks in the sample suffer from low profitability, which is attributed to weak investment decisions an