AL-Qadisiyah Journal For Administrative and Economic sciences

Abstract Analysing bank performance through financial statements involves financial analysis, a basic technique in this regard. A clearer picture surrounding the operational and investment goals of a bank can be derived through the reasoned and systematic application of financial ratios. Here, the relationship between the measures of financial analysis and performance is the main focus. As part of a practical analysis, the research will be addressing the financial statements of Iraqi banks using the Iraq Stock Exchange data in the following sections.

Abstract The analysis of the impact of green finance on the financial performance and investment efficiency of Iraqi banks listed on the Iraq Stock Exchange is one of the main objectives of this study, given the growing global trends toward integrating sustainability principles into banking and financial activities, along with the increasing interest in assessing the economic effects of green finance on the performance of financial institutions. The study used a descriptive-analytical approach with panel data from eight Iraqi banks during the period from 2020 to 2025, totaling 48 observations, which were based on data, extracted from annual reports and published financial statements. Green finance was measured using a composite Green Finance Index based on five indicators reflecting the extent to which banks adopt environmental initiatives, policies, and disclosures. While financial performance was measured using the return on assets (ROA) indicator, investment efficiency was measured by the ratio of total investments to total assets. For data analysis, a set of standard tests for Panel Data was used, including stationarity tests, model selection, and diagnostic tests, followed by estimating regression models using the fixed effects model with robust standard errors. The results showed a positive and statistically significant effect of green financing on both financial performance and investment efficiency, indicating that increasing banks' adoption of green financing practices contributes to improving profitability and enhancing the efficiency of utilizing their investment resources. The study recommends developing banking policies that support green financing, enhancing environmental disclosure, and integrating sustainability standards into banking strategies to support financial stability and sustainable development in Iraq.

Abstract Banks live and breathe through their digital systems now, which makes cybersecurity less of a side concern and more of a make-or-break issue. You see it most clearly in places like Iraq, where the digital backbone is still being pieced together and, frankly, is easier to exploit. That’s what pushed us to ask: what happens to the quality of financial reporting when cyber threats creep in? We narrowed the focus to three banks—Ashur International, the Bank of Baghdad, and the National Bank of Iraq. They’re at different stages of preparedness, and that gap turned out to be telling. With agency and contingency theories as loose guides, we looked at how the essentials of reporting—timeliness, accuracy, completeness, compliance—hold up when systems are under stress. We surveyed financial officers, IT staff, and internal auditors, then ran the numbers. The pattern was fairly stark: as the sense of cyber risk went up, reporting quality dipped, especially in timeliness and accuracy. Still, the decline wasn’t uniform. Banks with stronger safeguards and more integrated IT systems weathered the pressure better. Which suggests, if anything, that resilience isn’t just technical; it’s bound up with governance, coordination, and people. Cybersecurity, in other words, isn’t an add-on—it’s inseparable from financial transparency and public trust.