The Role of Some Financial Indicators in Enhancing Financial Performance through Management Efficiency as an Intermediary Variable an Empirical Study of a Sample of Commercial Banks Listed on the Iraq Stock Exchange

The current research aims to measure the role of certain financial indicators (capital adequacy, credit risk, bank size, capital structure, liquidity ratio, cash credit to total deposits ratio, and deposits to total liabilities ratio) in enhancing financial performance through management efficiency as a mediating variable. The research population consists of the commercial banks listed on the Iraq Stock Exchange, which is characterized by high performance. The sample of the research was formed from (10) banks, namely (Iraqi Union, Mansour Investment, Iraqi Investment, Iraqi National, Mosul for Development and Investment, Sumur Commercial, Baghdad, Ashur International, Iraqi Commercial, and Economy for Investment). The time series extended from (2016-2024), and the financial statements listed on the Iraq Stock Exchange were relied upon as a tool for data and information collection. The research concluded with a set of results, the most important of which is the increase in capital adequacy ratios and liquidity ratios, which explains the weakness of available investment opportunities.

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Publication Details

Journal
International Journal of Foreign Trade and International Business Upgradation
Published
2025-01-01
DOI
https://doi.org/10.54660/ijftibu.2025.6.1.1-7
Primary Topic
Islamic Finance and Banking Studies
Type
article
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article

The Role of Some Financial Indicators in Enhancing Financial Performance through Management Efficiency as an Intermediary Variable an Empirical Study of a Sample of Commercial Banks Listed on the Iraq Stock Exchange

Ali Zaidan Fenjan
International Journal of Foreign Trade and International Business Upgradation
Islamic Finance and Banking Studies
article

The Role of Some Financial Indicators in Enhancing Financial Performance through Management Efficiency as an Intermediary Variable an Empirical Study of a Sample of Commercial Banks Listed on the Iraq Stock Exchange

Ali Zaidan Fenjan
article en

Abstract

The current research aims to measure the role of certain financial indicators (capital adequacy, credit risk, bank size, capital structure, liquidity ratio, cash credit to total deposits ratio, and deposits to total liabilities ratio) in enhancing financial performance through management efficiency as a mediating variable. The research population consists of the commercial banks listed on the Iraq Stock Exchange, which is characterized by high performance. The sample of the research was formed from (10) banks, namely (Iraqi Union, Mansour Investment, Iraqi Investment, Iraqi National, Mosul for Development and Investment, Sumur Commercial, Baghdad, Ashur International, Iraqi Commercial, and Economy for Investment). The time series extended from (2016-2024), and the financial statements listed on the Iraq Stock Exchange were relied upon as a tool for data and information collection. The research concluded with a set of results, the most important of which is the increase in capital adequacy ratios and liquidity ratios, which explains the weakness of available investment opportunities.

International Journal of Foreign Trade and International Business UpgradationVol. 6(1)
University of Kufa (IQ)
Partnerships for the goals
Openalex Percentile: Top 69%
Islamic Finance and Banking Studies
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The Role of Some Financial Indicators in Enhancing Financial Performance through Management Efficiency as an Intermediary Variable an Empirical Study of a Sample of Commercial Banks Listed on the Iraq Stock Exchange — Ali Zaidan Fenjan · International Journal of Foreign Trade and International Business Upgradation (2025) | TGRS Research Map | TGRS