Financial intelligence, investment decision quality, and their impact on market value added: An analytical study of a sample of private commercial banks in Iraq.

This study aims to analyze the impact of both financial intelligence and investment decision quality on achieving added market value, through an analytical study of a sample of private commercial banks operating in Iraq during the period from 2015 to 2022. The study was based on a quantitative analytical approach, benefiting from actual annual data for banks listed on the Iraq Stock Exchange, with the use of a number of financial indicators, most notably: return on assets. (ROA), return on investment (ROI), return on equity (ROE), liquidity ratio, as well as market value added (MVA) calculations, and A number of statistical tools were used, such as linear correlation analysis and multiple regression, to test the relationships between the variables. The results showed that the return on equity(ROE) as a representative of financial intelligence is the most influential and significant factor in explaining the variance in market value added, while investment decision quality indicators did not appear (ROA, ROI) And a moral impact within the approved model, the results also indicated that there is a moderate positive impact of liquidity in supporting market value. The researcher recommends The necessity of raising the efficiency of financial management in private banks, adopting strategic practices that enhance the use of financial intelligence in guiding investment decisions, and linking financial performance to the market position of the bank. A shelf.