Muthanna Journal of Administrative and Economic Sciences 2018, Volume 8, Issue 3, Pages 171-203 Abstract The program and performance budget represents a system of financial budgeting that includes all expenditures that must be allocated for each new financial year. The budget of each function within the government unit begins to be analyzed according to its […]

حيدر عباس عبد العطار Muthanna Journal of Administrative and Economic Sciences 2018, Volume 8, Issue 3, Pages 143-170 Abstract This study aims to shed light on the role played by companies in highlighting the financial content of the financial statements by studying the quality of accounting information and financial disclosure and the extent to which […]

ليلى بدوي مطوطك Muthanna Journal of Administrative and Economic Sciences 2018, Volume 8, Issue 3, Pages 133-142 Abstract The research aims to highlight agricultural finance and explain its role in influencing Iraq’s GDP over the period 1998-2012, by relying on loans granted to the agricultural sector by banks, as well as loans from the Agricultural […]

امل اسمر زبون Muthanna Journal of Administrative and Economic Sciences 2018, Volume 8, Issue 3, Pages 122-132 Abstract To Find a healthy banking sector is a prerequisite for establishing the foundations of a stable financial system, a central factor in achieving the required level of economic development, and this is done through the establishment is […]

مؤمل حسين جويسم Muthanna Journal of Administrative and Economic Sciences 2018, Volume 8, Issue 3, Pages 107-121 Abstract The current research aims to test the relationship between administrative and financial corruption and economic development in Iraq. The research data were collected using the questionnaire prepared for this purpose. The research sample consisted of 100 teachers […]

صادق جعفر كاظم العتابي Muthanna Journal of Administrative and Economic Sciences 2018, Volume 8, Issue 3, Pages 88-106 Abstract This research derives its importance from the role played by tax revenues in the deficit resulting from the Iraqi budget and its impact on the future of development in Iraq. Tax revenues of all kinds are […]

جليلة عيدان الذهبي Muthanna Journal of Administrative and Economic Sciences 2018, Volume 8, Issue 3, Pages 73-87 Abstract The research aims at clarifying the importance of using cash flow measurements to reach a useful measure in evaluating the performance of banks. To achieve this, a sample of commercial banks listed in the Iraqi market for […]

حسن شاكر الشمري Muthanna Journal of Administrative and Economic Sciences 2018, Volume 8, Issue 3, Pages 60-72 Abstract Financial and operational risk management is one of the fundamental challenges facing the management of companies and traders in the financial markets. The aim of the research is to delve into effective risk management, identify its indicators […]

علي كريم محمد كبة Muthanna Journal of Administrative and Economic Sciences 2018, Volume 8, Issue 3, Pages 51-59 Abstract This study aims to analyze the agriculture cash flow statement. Also, it aims to investigate the extent of the capability of providing financial liquidity in order to discover the effect of both (cash flow and liquidity) […]

بتول عبد علي غالي Muthanna Journal of Administrative and Economic Sciences 2018, Volume 8, Issue 3, Pages 37-50 Abstract The aim of the research is to identify the relationship between e-governance and the development of the performance of the insurance companies in Iraq by educating administrative staff in the insurance companies in order to get […]