Haider Jassim Obaid Al-Jubouri University of Kufa / College of Administration and Economics Abstract The study dealt with non-performing assets as an explanatory variable and with banking stability as a response variable through two indicators (return on assets, liquidity coverage). The study was designed to test the relations of influence between non-functioning assets and banking […]

Hadi Abdel-Hassani’s promise Abstract The research aims to prepare and implement a unified audit report for sustainable development in Iraq, which includes points of imbalance and weakness in the activities of the state towards achieving the goals and dimensions of sustainable development and to know what is the sustainable development in the Supreme Audit Institutions. […]

Thaer Imran Musa and Ali Faleh Khalaf Al-Qadisiyah University / College of Administration and Economics Abstract The research aims to identify trends in the application of fair value accounting in the preparation of financial statements and the impact on the performance of accountants working in the Iraqi market for securities, and identify the most important […]

Ali Karim Mohamed Ali Karim Muhammad, Raed Hassan Ali and Miqdad Jassem Abd Abstract The aim of the study is to analyze the financial balance sheet of the Agricultural Bank and to determine the extent to which total expenditure and total revenues can affect the balance sheet for the period from 2010 to 2016 based […]

Alaa Hussein Alwan *a  , Mohammed Salman Abbood b College of Business Economics/ Al-Nahrain university. Abstract                                 The tax on the transfer of real estate ownership is one of the taxes that were applied in Iraq after the year 2002 according to Resolution No. 120 of 2002. This was due to the problems that faced the […]

Hussein Ali Abdul Rasoul and Amin Fahd Jayed Al-Qadisiyah University/ College of Administration and Economics  Al-Muthanna University / College of Administration and Economics Abstract The current study aims to identify the effect of the service encounter environment and its impact in customer emotional response the relationship between the variables. It has selected a sample of […]

Manal Soror *a & Noor Hazem b Faculty of Administration and Economics/Baghdad University. Abstract                                 The research aims to demonstrate the knowledge pillars of quality costs and the role of measuring the elements of quality costs. This is excluding the elements of failure costs and identifying and improving the level of product quality. Any economic unit […]

Amer Ali Al Atwi Al-Muthanna University/ College of Administration and Economics Abstract The current study aims to test the relationship between the social capital conduits and the effectiveness of work groups through the mediated role of conflict for a sample of 642 faculty members in the colleges of Al-Qadisiya University Distributed in (75) scientific departments. […]

Abdul Majeed Salman Dawood *a & Saad Salman Awad AL Maeeni b Higher Institute of Accounting and Financial Studies / University of Baghdad. Abstract                                 The diversity of financial assets owned by Iraqi companies, which are measured and presented in different ways according to the classification of these assets according to international financial reporting standards, and […]

Moj Abbas Jassim * & Amjad Karim Ghadd & Abbas Hadi Kate Southern Technical University / Technical College / Thi Qar. Al-Furat Al-Awsat Technical University / Diwaniyah Technical Institute. Thi Qar Education Directorate. Abstract                                 The research aims to identify the role that creative accounting plays in improving the image of the financial statements in a […]