The Impact of Types of Financial Decisions on Strategic Flexibility (Analytical Study of a Sample of Iraqi Commercial Banks)

The current research aims to study the impact of financial decisions represented by in its dimensions (Dividend Distribution Resolution decision Planning and forecasting) and its effect on Strategic flexibility represented by its dimensions(Resource flexibility, Flexibility of capabilities) Through an analytical study of a sample of Iraqi commercial banks, and for the purpose of identifying financial decisions and the extent of their impact on strategic flexibility, in addition to the tireless efforts made by the banks’ management, this research came as a contribution in this field, and the purpose was to test the research hypotheses, and the researcher distributed (150) questionnaires to a sample of employees who are at the level of (General Manager, Assistant General Manager, head of Department, head of Division, Head of Financial Unit) in the aforementioned field. (119) questionnaires were retrieved from them, and some of them were not Valid. (23) one Valid questionnaires represent (96) of the total distributed questionnaires, and they were analyzed using the statistical program (23. SPSS V). The study concluded with a set of conclusions, the most important of which are: Flexibility Strategy The characteristics of the commercial banks included in the study came at an average evaluation level for the variable as a whole, as well as for both dimensions that make up this variable, which explains that these banks are characterized by an average degree of flexibility. Strategy Regarding the two dimensions that make up this variable: Based on the recommendations presented by this study and its results, the researcher presented a set of studies proposed to be conducted in the future, such as conducting a study on the complementary relationship between financial decisions and flexibility. ....