Ali Karim Muhammad Kubba , Raed Hassan Ali and Miqdad Jassim Muhammad Al-Muthanna University / College of Administration and Economics 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 […]

Batoul Abdel Ali Ghaly , Leqai Habib Miri and Aziz Mohammed Aziz Al-Qadisiyah University / College of Administration and Economics Al-Muthanna University / College of Administration and Economics 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 […]

Faiza Ibrahim Mahmoud Al-Ghabban Al-Nahrain University/College of Business Economics/Department of Accounting and Financial Control Abstract Modern business environment facilities are increasingly adopting the strategies they need to create visions that seek sustainable development in an institutionalized environment of customer satisfaction by meeting their demands in a labor market that seeks a knowledge economy. The current […]

Atheer Abdulameer Al Mashady *a      &        Huda Mahdi Hasanb a Al-Qadisiyah University / College of Administration and Economics. Abstract This research aims to discover the potential role of events marketing in promoting the brand’s love for Zain Iraq for mobile communications , The research presented a theoretical framework on the administrative and marketing […]

Iftikhar Mohammed Mnahi AL-Rufaye * AL Iraqia University/ Administration & Economic College. Abstract The Central Bank of Iraq, represented by the monetary authority after the change in 2003, took a set of measures to implement its monetary policy in line with the principles and priorities of the transition to a market economy, and for the […]

Saud Jaid Mashkour *a        &    Mustafa Razzaq Fuleih b Al-Muthanna University / College of Administration and Economics. Abstract This research aims to analyze and discuss the impact of internal and external determinants on the continuity of profits and the market value of commercial banks. Three of the internal determinants were chosen, namely, capital […]

Manal Jabbar Sorour *a        &     Shaima A.Mohammed b University of  Baghdad /College of Administration and Economics. Abstract  The economic units seek to adopt modern methods of cost management and depend on modern cost strategies and techniques such as total quality management. This is to achieve product quality and avoid errors and defects in […]

Ali Muhammad Thajeel Al-Maamouri *a      &     Ahmed Abdel Amir Mahmoud Al-Sharifib University of Baghdad /Post- Graduate Institute of Accounting and Financial Studies. Abstract Often, auditors face a problem in evaluating the misstatements discovered in the financial statements from the recent extent of being material or not, and the limits of the auditor’s responsibility […]

Salam Hashem Muhammad *a        &   Haidar Thijel Jawadb a Ministry of Education / Muthanna Education Directorate. Abstract The study aims to examine the interest rate margin and its relationship to loans and deposits in Iraq, China and Japan, using the VAR model. The study found that there is a causal relationship with a […]

Rawa Latif Rahi *a       &      Emad Ghafoury Abboud Al-Najjarb University of Wasit  /college of Administration and Economics. Abstract The research aims to adopt fair value accounting standards that make the financial statements an important tool in the hands of the administration on the basis of the actual reality of the economic unit and […]