Finance Commons^™

The Role Of Financial Inclusion In The Quality Of Financial Decisions: A Descriptive And Analytical Study Of A Sample Of Startups In Iraq, Inam Abass Hamidi

Muthanna Journal of Administrative and Economics Sciences

This research examines the role of financial inclusion in improving the quality of financial decisions for individuals and institutions in emerging and developing economies. The research focuses on how the availability of accessible formal financial services enhances the ability to make informed and rational financial decisions. The scope of the study includes examining the relationship between access to formal financial services and positive financial behavior, as the literature shows that individuals with higher levels of financial inclusion are more likely to engage in positive financial behaviors such as regular saving and responsible investing (Musa et al., 2025).  The research aims …

The Role Of Financial Decision-Making Methods In Achieving Financial Performance, Kifah Sami Hussein

Muthanna Journal of Administrative and Economics Sciences

This research provides a comprehensive study of the role of financial decision-making methods in improving the financial performance of organizations, focusing on the strategic importance of various financial tools in supporting the process. The study aims to explore how the quality of financial decisions affects key performance indicators of organizations, highlighting the positive relationship between effective financial decision-making and achieving optimal financial results. The research also addresses the various factors that influence the effectiveness of financial decisions, including analytical tools, predictive models, and high-quality accounting information.
The research methodology relies on integrating quantitative and qualitative methods in a comprehensive manner, …

Inflation-Differential Rule Versus (De Facto Soft-Peg) Discretion: Exchange-Rate Management Approach In Developing Economies, Behnam Ebrahimi, Mohammad Vaez Barzani Dr.

Bulletin of Monetary Economics and Banking

Many developing and emerging economies officially report a managed floating exchange-rate regime tailored with a fundamental exchange rate management approach, while in practice operating a de facto soft peg, characterized by discretionary, near-constant exchange-rate depreciation aimed at dampening inflation expectations. This discretionary approach—often justified as a pragmatic response to inflationary pressure—produces a hybrid regime that lacks the transparency and credibility emphasized in IMF policy guidance. This study evaluates whether substituting Discretionary Soft-Peg Exchange Rate Management approach with an Inflation-Differential Rule of Exchange Rate Management approach, which links exchange-rate adjustments to the inflation differential between domestic and rest of the world, …

Powering Tomorrow: Does Financial Development Induce Renewable Energy Consumption In Brics+ Nations?, Firlana Abidin, Abdul Khaliq

Bulletin of Monetary Economics and Banking

This paper analyzes the influence of financial development on the implementation of renewable energy in BRICS+ nations, addressing both short-term and long-term implications. The empirical research utilizes Autoregressive Distributed Lag (ARDL) and Nonlinear ARDL models, analyzing data from 1992 to 2021 for ten BRICS+ nations, while accounting for essential economic variables such as Foreign Direct Investment and inflation rate. The results demonstrate that financial institutions and markets influence renewable energy adoption, with different significance in the short and long term. The empirical findings highlight the importance of comprehending how financial development can aid countries in transitioning to cleaner energy, especially …

Economic Policies And Their Role In Enhancing Innovation: An Econometric Study Of South Korea (1996–2024), Ahmad M. Habeeb, Mahdi Saleh Sulaiman Al-Rikani

Muthanna Journal of Administrative and Economics Sciences

This research aims to study and analyze the impact of macroeconomic policies (fiscal, monetary, and trade) on promoting innovation in South Korea during the period 1996-2024 using the ARDL model. The results of estimating the model’s parameters in the short and long run showed a stable equilibrium relationship, with an error correction coefficient of –0.173. This indicates that the Korean economic system possesses a self-correcting mechanism that restores equilibrium shocks within approximately 5 years and 9 months. The results also demonstrated the importance of education spending and the money supply in stimulating and promoting innovation, while trade liberalization had a …

Financial Behavior As A Mediating Variable Between Artificial Intelligence Applications And The Enhancement Of Financial Inclusion: An Analytical Study Of The Opinions Of A Sample Of Customers Of The Trade Bank Of Iraq (Tbi) In Al-Muthanna Governorate, Alaa Hussein Lrhayim, Kamal Kadhim Al-Hassani

Muthanna Journal of Administrative and Economics Sciences

This analytical study aims to explain the nature of the relationship between Artificial Intelligence (AI) and the enhancement of Financial Inclusion through examining the mediating role of Financial Behavior. The study was conducted on a sample of customers of the Trade Bank of Iraq (TBI) in Al-Muthanna Governorate. A structured questionnaire was designed to measure the main research variables, namely Artificial Intelligence, Financial Behavior, and the level of Financial Inclusion. The research gap stems from the limited ability of previous studies to explain how Artificial Intelligence can contribute to enhancing Financial Inclusion, as most studies have examined this relationship directly …

The Impact Of Certain Electronic Payment Methods On Iraqi Bank Credit For The Period 2018–2024, Kareem Muttair Hassan Al-Zayadi, Ali Jaber Abdul-Hussein Al-Maali

Muthanna Journal of Administrative and Economics Sciences

The information revolution and the significant acceleration in the proliferation of electronic payment instruments over the last decade represent the primary frontier in reshaping traditional economic transactions, with the banking sector garnering the utmost attention in this domain, and beginning from 2018, Iraq initiated its digital financial transformation operations through the Central Bank launching initiatives to regulate the work of electronic payment companies, and the significance of this study lies in formulating an integrated analytical and econometric vision to explore the dynamic relationship between the expansion of these systems and the efficiency and trends of bank credit for the period …

The Impact Of Using Block Chain Technology On The Quality Of Financial Statements Of Economic Units, Hussein Abdul Mohsen Kazem

Muthanna Journal of Administrative and Economics Sciences

The current research aims to identify the concept of Block Chain technology, its characteristics and mechanism of action, and to clarify the nature of the quality of financial statements in economic units, as well as to show the extent of the impact of the use of Block Chain technology on the quality of financial statements in economic units, as the research problem crystallized in the extent of the reflection of the use of Block Chain technology on the quality of financial statements of economic units, and the study adopted the (descriptive analytical) approach in presenting the theoretical frameworks and then …

The Role Of Green Accounting In Achieving Sustainable Development Through The Quality Of Accounting Information: An Empirical Study Of Iraqi Industrial Companies, Ahmed Neamah Abed, Anmar Adnan Khudhair, Farqad Mohammed Bakr Al Saadi

Muthanna Journal of Administrative and Economics Sciences

The goal of this study is to highlight the role of green accounting, both direct and indirect, via the quality of accounting information, in achieving sustainable development goals in industrial companies in Iraq. The methodology was done based on data obtained in 2026 through a questionnaire sent to a random sample of 110 employees (accountants, heads of finance departments, finance managers and internal auditors) in industrial companies listed on the Iraq Stock Exchange. Structural equation modelling (SEM) was used to test the hypotheses and pathways by applying AMOS software. Furthermore, the results indicated that the green accounting is positively and …

Consumer Behavior In The Social Media Ecosystem: A Scoping Review Of Influential Factors, Huda Fadhil Gatea

Muthanna Journal of Administrative and Economics Sciences

The rapid expansion of social media has fundamentally transformed the ways consumers search for information, interact with brands, and make purchasing decisions. This study provides a structured synthesis of the literature on consumer behavior in the social media ecosystem using a Scoping Review approach aligned with the PRISMA-ScR framework. The review aimed to map the main research streams, identify dominant thematic categories, and clarify the conceptual directions shaping this field. A total of 31 studies published between 2011 and 2025 were included in the final review following a multi-stage screening process involving identification, screening, eligibility assessment, and final inclusion. The …

The Impact Of Integrated Reporting In Rationalizing Investment Decisions And Value Enhancing, Asst Prof Dr. Muna Jabbar Mohammed

Muthanna Journal of Administrative and Economics Sciences

The current research aims to identify and understand integrated reporting reports and to demonstrate their impact in investment decisions of publicly traded companies listed on the Iraq Stock Exchange and their role in enhancing the market value of these companies. To achieve this objective, a questionnaire was distributed to a group of investors in the Iraq Stock Exchange and processed using the SPSS statistical software. The questionnaire was analyzed using several statistical methods (factor analysis, correlation coefficient, and simple linear regression). The research reached several conclusions, the most important of which is that integrated reporting reports are a means of …

The Mediating Role Of Production Process Efficiency Through Lean Production In Enhancing Institutional Excellence: An Applied Study At The Maysan Oil Factory, Asst. Lect. Wasan Jawad Kadhim

Muthanna Journal of Administrative and Economics Sciences

This study aimed to analyze the mediating role of production process efficiency in the relationship between lean production and organizational excellence, through an applied study at the Maysan Oils Factory. This was done within the framework of efforts to improve operational performance and enhance the competitiveness of industrial enterprises. The study’s significance stems from its highlighting of lean production as a modern strategic approach and its showcasing of the role of production process efficiency as an intermediary mechanism that contributes to achieving organizational excellence in the industrial environment. The study adopted a descriptive-analytical approach. The study population consisted of employees …

Servant Leadership And Organizational Loyalty: Examining The Mediating Effect Of Meaningful Work, Mezher Abdulsada Hunain, Hasan Oudah Abdullah

Muthanna Journal of Administrative and Economics Sciences

This study aims to examine the effect of servant leadership on organizational loyalty among administrative and technical employees at the University of Basrah, with particular emphasis on the mediating role of meaningful work in explaining this relationship. The study seeks to provide deeper insight into how servant leadership practices influence employees’ organizational attachment by enhancing their perception of work as meaningful, which in turn strengthens organizational loyalty. A quantitative research design was adopted, and a simple random sample of 362 employees was selected to ensure adequate representation across various colleges and administrative units within the university. Data were collected using …

The Impact Of Cyber Resilience On Achieving Digital Development: A Survey Study At North Oil Company, Huda Abdul Rahim Hussein, Ali Abdul Fattah Alshaher, Ahmed Zuhair Tawfiq

Muthanna Journal of Administrative and Economics Sciences

The research aims to identify the impact of cyber resilience on achieving digital development in the North Oil Company within the framework of a conceptual model that relies on cyber resilience as an independent variable with its four dimensions (prevention, protection, response, recovery) and a dependent variable represented by digital development with its dimensions (digital infrastructure, digital skills, digital inclusion, technological innovation) The research adopted a survey methodology, and data was collected using a questionnaire developed based on previous studies that employed tested measures in the field of information systems and information security. The research sample consisted of 312 individuals …

Smart Financial Management Governance Based On Auditing As A Constitutional Mechanism For Accountability Of Algorithmic Authority, Ahmed Abdul Mahmood Al-Janabi, Yasser Saad Znad, Mohammed Salman Nima

Muthanna Journal of Administrative and Economics Sciences

This research examines the structural transformations brought about by the increasing use of algorithms and intelligent systems in financial management. These transformations extend beyond simply improving operational efficiency; they reshape the logic of decision-making and the distribution of power within organizations. The research is based on the premise that intelligent financial management generates a new form of algorithmic power, exercised through relatively closed computational models. This limits the interpretability and accountability of financial decisions within traditional governance frameworks. Furthermore, the research seeks to reframe the audit function from a regressive, compliance-based oversight role to a constitutional mechanism capable of holding …

The Impact Of Generative Ai Applications On Employees’ Perceived Job Security: A Field Study In Knowledge-Intensive Organizations In Iraq, Hayder Ibrahim Hassoon

Muthanna Journal of Administrative and Economics Sciences

This study examines the impact of generative artificial intelligence (GenAI) applications on employees’ perceived job security within knowledge-intensive organizations in Iraq. A quantitative, descriptive–analytical field design was employed. Data were collected through a five-point Likert-scale questionnaire administered to a stratified random sample of 420 employees from four organizations: Zain Iraq, Asiacell, Korek, and Rafidain Bank. The independent variable was operationalized through three dimensions: intensity of daily GenAI use, the impact of automation and job redesign, and organizational governance of GenAI use. The dependent variable was employees’ perceived job security. Reliability and construct validity supported the instrument’s adequacy for analysis, with …

Measuring And Analysing The Impact Of The Construction Sector On Per Capita Real Gdp In Iraq For The Period 2000–2024, Haider Abd Radhi

Muthanna Journal of Administrative and Economics Sciences

This study examines the extent to which the construction sector contributes to the national economy, specifically through its contribution to gross domestic product (GDP) at constant prices and per capita GDP. as this sector, which constitutes a significant part of the national economy in Iraq, aims to achieve an increase in GDP and per capita GDP and to achieve economic growth through the development of infrastructure in Iraq. Standard methods were used to measure the impact of the construction sector (the independent variable) on per capita real GDP (the dependent variable) during the period from 2000 to 2024, using the …

The Role Of Agile Human Resources In Enhancing Job Performance: An Exploratory Study Of The Opinions Of A Sample Of Human Resources In The Traffic Directorate Of Sulaymaniyah Governorate, Wafaa Salman Ibrahim, James Yohana Odeesh

Muthanna Journal of Administrative and Economics Sciences

Many organizations face challenges related to poor job performance resulting from difficulty adapting to rapid changes in the work environment. This necessitates the adoption of modern management approaches capable of enhancing human resource efficiency and improving performance levels. Agile human resources is one of the most important of these approaches that contributes to enhancing job performance. Based on this, this research seeks to identify the role of lean human resources as an independent variable in enhancing job performance as a dependent variable in the Sulaimaniyah Governorate Traffic Directorate. The research relied on a questionnaire as a data collection tool, consisting …

Effectiveness Of Banking Marketing Strategies And Their Impact On Attracting Customers: A Comparative Study Between The Trade Bank Of Iraq (Tbi) And The Bank Of Baghdad, Azzam Saleh Abd

Muthanna Journal of Administrative and Economics Sciences

The research problem centers on the growing gap between the marketing strategies adopted by Iraqi banks and the increasing expectations of customers in the digital age, which has led to a noticeable disparity in the ability to attract and retain customers between the public and private sectors. Despite its capital strength and sovereign status, the Trade Bank of Iraq (TBI) faces challenges in aligning its marketing flexibility with the needs of individuals versus large corporations, while the Bank of Baghdad struggles to promote trust and security to compete with government guarantees. To analyze this problem, three main hypotheses were formulated: …

Non-Parametric Bayesian Modeling For Predicting Financial Market Volatility, Maab Adil Sabbar, Ahmed Imad Jawad Alradhi

Muthanna Journal of Administrative and Economics Sciences

This study examines methodological developments in modeling financial market volatility, with a particular focus on Bayesian nonparametric approaches as flexible alternatives to traditional parametric models such as GARCH and stochastic volatility frameworks. While characteristics of financial time series—including fat tails, volatility clustering, asymmetry, and structural breaks—limit the effectiveness of rigid parametric specifications, nonparametric Bayesian tools such as Dirichlet Process Mixtures offer adaptive probabilistic structures that better capture the true behavior of returns.
Using daily data from the ISX Main 60 Index, the empirical analysis shows that although the GARCH(1,1) model achieves a good statistical fit, stable volatility estimates, and accurate …

Analyzing The Relationship Between Ai-Enhanced Accounting Disclosure And Financial Reporting Quality: Digital Transparency As A Mediating Variable, Mawj Abbas Jasim Al-Hchaimi, Hasan Talib Hashim, Mohammed Adhab Jassim

Muthanna Journal of Administrative and Economics Sciences

The current research aims to study the relationship between AI-enhanced accounting disclosure and the quality of financial reports in the Iraqi banking sector, while also examining the role of digital transparency as a mediating variable in explaining this relationship. The research was conducted on a sample of 180 financial managers, accountants, internal auditors, and IT specialists from three Iraqi banks: Bank of Baghdad, Al-Rasheed Bank, and the Commercial Bank of Iraq. The research employed a descriptive, analytical, and field-based methodology, using a structured questionnaire, personal interviews, and objective system-performance indicators as the main tools of data collection. Data were analyzed …

Fintech Enables Regional Economic Growth And Coordinated Development, Xirong Huang, Jichang Dong, Xiuting Li, Zhi Dong

Bulletin of Chinese Academy of Sciences (Chinese Version)

Based on multi-source big data, this study analyzes the current situation and internal logic of fintech enabling regional economic growth and coordinated development in the new development stage, from the aspects of stimulating R&D, promoting talent dividend process, and amplifying regional spillover effect, in view of the current challenges facing China’s regional coordinated development. Then, it analyzes the challenges and problems in fintech-enabled regional coordinated development, including the significant regional fintech gap, obstacles in the effectiveness of fintech in underdeveloped regions, the lack of fintech talents, and the fintech regulation and information protection system need to be improved. Finally, corresponding …

It Takes Two To Tango. Capital Constraints And Bank Lending In Poland, Marcin Czaplicki

Journal of Banking and Financial Economics

The implementation of post-crisis (Basel III) capital requirements in 2015, followed by the introduction of the banking tax in 2016, marked a turning point for the loan-to-GDP ratio in Poland. Since Q4 2015, this ratio has declined by almost one-third, while the ratio of banks’ assets to GDP has remained relatively stable. However, the composition of bank assets has shifted – from corporate lending toward an increased share of sovereign bonds and retail loans, particularly mortgages.

This article explores the key drivers behind this structural shift. Using a combination of qualitative insights and quantitative analysis – including dynamic panel data …

Entire Volume Journal Of Banking And Financial Economics 2026, 1(25)

Journal of Banking and Financial Economics

Entire Volume Journal of Banking and Financial Economics 2026, 1(25)

New Trends In Banking And Financial Markets. Opening Remarks, Sylwia Frydrych

Journal of Banking and Financial Economics

New Trends in Banking and Financial Markets. Opening Remarks

Assessing The Financial Impact Of Spoofing Attacks In Michigan’S Finance Industry, Shatarsha Smith

Walden Dissertations and Doctoral Studies

Spoofing attacks have become an increasingly significant cybersecurity threat, exposing organizations and customers to financial losses by impersonating trusted identities in digital environments. Cybersecurity leaders need a better understanding of how information security maturity and the selection of cybersecurity strategy relate to spoofing loss outcomes. Grounded in game theory, the purpose of this quantitative cross-sectional correlational study was to examine the relationships among information security maturity, cybersecurity strategy selection, and spoofing loss outcomes in the financial industry. Data were collected from approximately 90 IT professionals employed in a Michigan-based government office in the public finance sector with at least 5 …

Digital Government Maturity Dan Kapasitas Fiskal Dalam Penyerapan Anggaran Daerah Di Indonesia, Winda Chelsea Meisari, Siti Fatimah

Jurnal Administrasi Bisnis Terapan

This study examines the determinants of budget absorption within Indonesian provincial governments by assessing the impact of digital government maturity and regional fiscal capacity. Digital maturity is operationalized using the Electronic-Based Government System (SPBE) index, while fiscal capacity is proxied by the Natural Logarithm of Local Genuine Revenue (Ln_PAD). Adopting a quantitative approach with a cross-sectional design encompassing 38 provinces in 2024, the data were evaluated through multiple linear regression analysis. The empirical findings demonstrate that neither digital maturity (p-value = 0.966) nor fiscal capacity (p-value = 0.774) exhibits a statistically significant relationship with budget absorption, both partially and simultaneously …

An Introduction To The China Land Sales Data Set: The Universe Of Land-Use-Right Transfers In China 2000-2022, Yilin Hou, Lin Li, Qiang Ren

Center for Policy Research

The China Land Sales Data Set (2000-2022) includes the universe of land-use-right sales in China in the first 23 years of the 21st century, a period of the fastest mass urbanization and intense infrastructure construction in China’s history, that accompanied the rapid growth of China’s economy and household income. For this reason, this data set carries substance in many ways for anyone who needs to understand the occurrences in China of that period. The phrase “land sale” refers to the transfer of land-use right from the state as the sole owner of urban land to any individual, firm or entity …

Employing Derivatives In Exchange-Traded Funds: International Perspective And Polish Evidence, Tomasz Miziołek

Journal of Banking and Financial Economics

The main aims of the paper are to examine the use of derivatives by 13 exchange-traded funds primarily listed on the Warsaw Stock Exchange over 2010–2025, including their magnitude and functions, and to identify patterns in derivative use over the past three decades worldwide. The results reveal that derivative use was common among exchange-traded funds listed on the Warsaw Stock Exchange; however, it was limited to basic applications. Futures (standard, e-mini, and micro e-mini) were used to obtain leveraged or inverse market exposure or as a supplement to equity holdings, total return swaps were used for synthetic replication, and forwards …

Impact Of Trade And Financial Openness On The Efficiency Of The Nigerian Stock Market, Damian Chidozie Uzoma-Nwosu Dr, Samuel Orekoya Dr, Oluwatosin Adeniyi

The Indonesian Capital Market Review

The study investigates the impact of Financial Openness (FOp) or/and Trade Openness (TOp) on the efficiency of the Nigerian Stock Market (NSM). Applying auto-regressive distributed lag model on stock market data, the result revealed that either in individual models or when in one model, an increase in TOp significantly increased the efficiency of the NSM in both the short and long-run, while the contrary holds for a percentage increase in FOp over 2010-2020. This suggests that TOp rather than FOp, significantly contributed to the efficiency of the NSM. Thus, TOp and FOp have differentiated impacts on stock market efficiency. Policymakers …