Working Capital and Liquidity Impact on Accounting Profitability on Insurance Companies Listed on The Iraqi Stock Exchange (ISX) In 2018-2022

The study aims to determine the impact of working capital and liquidity on the accounting profitability of insurance companies listed on the Iraqi Stock Exchange (ISX) in 2018-2022. This study looks at how working capital management and liquidity affect the profitability and firm value of insurance companies in Iraq. The study uses multiple linear regression and traditional hypothesis testing by analyzing audited financial data from five insurance businesses listed on the Iraqi Stock Exchange (ISX) for the years 2018–2022, using EViews version 22 software. The findings show that there is a positive association between liquidity and profitability and a weakly negative relationship between working capital and profitability. These results add to our understanding of financial practices in emerging nations and offer insightful information for strategic financial management in the insurance industry in Iraq. The study aims to add meaningful information for strategic decision-making and further the discourse on financial management techniques in developing economies.