AL-Qadisiyah Journal For Administrative and Economic sciences

The Role of Financial Statement Analysis in Evaluating the Financial Performance of Iraqi Banks Listed on the Iraq Stock Exchange

Document Type : Research Paper

Authors

Hussein Abdulmohsen Kadhim 1
Nawfal Yahya Sahib 2
Zainab Hassan Taha 3

1 Department of Accounting, College of Administration and Economics, Wasit University

2 Department of Finance and Banking, College of Administration and Economics, University of Al-Qadisiyah

3 College of Administration and Economics, Al-Kut University College

https://doi.org/10.33916/qjae.2026.02262283
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.

Keywords

Financial Statement Analysis
Financial Performance
Iraqi Banks
Iraq Stock Exchange
Crossmark
AL-Qadisiyah Journal For Administrative and Economic sciences
Volume 28, Issue 2
Summer 2026
Pages 262-283

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