Analysis of the accounting financial performance of private listed banks in the emerging market for the period 2010–2022

Download This Article

This work is licensed under a Creative Commons Attribution 4.0 International License.

Abstract

This study aims to the little impact of accounting financial performance (AFP) analysis on the money market in the Iraqi economy. Potentially limiting future market activity could be international risks and obstacles, which in turn could cause issues and crises (Shah & Jan, 2014; Bakhtiyarovich, 2020)‏. The study concept was inspired by the recognition that there must be communication between the importance of the AFP analysis of the Iraqi securities market and the country’s financial and economic institutions. The sample of the study included ten Iraqi banks listed in the Iraq Stock Exchange (ISE) for the period 2010–2020. The three mathematical models included in the statistical analysis served as the basis for projecting future return and risk values in the Iraqi money market. The potential for being put in peril because of unintended consequences stemming from worldwide disasters. This research yielded several findings, the most significant of which was that the Iraqi securities market is not particularly consequential to the economy. The vulnerability of the economy to international shocks makes it difficult to implement monetary and financial policy.

Keywords: Financial Performance, Financial Markets, Financial Reporting, Liquidity

Authors’ individual contribution: Conceptualization — H.A.H. and H.H.F.; Methodology — H.A.H. and H.H.F.; Formal Analysis — H.H.F.; Investigation — H.A.H. and H.H.F.; Data Curation — H.H.F.; Writing — Original Draft — H.H.F.; Writing — Review & Editing — H.A.H. and H.H.F.; Visualization — H.A.H. and H.H.F.; Supervision — H.A.H.; Project Administration — H.A.H.

Declaration of conflicting interests: The Authors declare that there is no conflict of interest.

JEL Classification: L1, G1, L25, M41, E59

Received: 17.01.2023
Accepted: 01.01.2024
Published online: 03.01.2024

How to cite this paper: Hadi, H. A., & Flayyih, H. H. (2024). Analysis of the accounting financial performance of private listed banks in the emerging market for the period 2010–2022. Corporate & Business Strategy Review, 5(1), 8–15. https://doi.org/10.22495/cbsrv5i1art1