Analyzing the Impact of Credit and Liquidity Risk Disclosure on the Financial Performance of Banks Listed on the Iraq Stock Exchange

<div> <div> <div> <p>This study investigates the impact of credit and liquidity risk disclosure on the financial performance of banks listed on the Iraq Stock Exchange during the period 2015–2023. Drawing on IFRS 7 disclosure requirements, the research evaluates how transparency in reporting credit and liquidity risks influences banks’ profitability, liquidity stability, and market value. Using a purposive sample of 20 banks, data were collected from audited annual financial statements, the Central Bank of Iraq, and the Iraq Stock Exchange. A mixed-method analytical approach was employed, combining descriptive statistics with multiple regression analysis through SPSS and STATA. The results demonstrate that banks with higher levels of disclosure exhibit stronger financial performance, greater investor confidence, and enhanced market stability, while those with weak disclosure face heightened risk exposure and reduced profitability. Findings highlight that compliance with IFRS 7 fosters financial resilience by mitigating credit and liquidity risks and strengthening banks’ ability to withstand economic shocks. The study concludes that enhanced disclosure is not only a regulatory necessity but also a strategic tool for sustaining profitability, attracting investment, and supporting the long-term stability of Iraq’s banking sector.</p> </div> </div> </div>