Akkad Journal Of Multidisciplinary Studies

The impact of the company's strategy on the cost of ownership

2023-04-04T12:42:49+00:00

The paper aims to measure the impact of the company's strategy on the cost of ownership, and the deductive approach was adopted in presenting the theoretical side of the research. The study (10) companies for the period (2011-2020) and the study dealt with measuring the strategy through the scale consisting of six proportions for the various dimensions of the company's strategy, while the cost of ownership was measured through the capital asset pricing model, and the (SPSS) program was used to analyze and find out the correlation The simple linear, t-test, simple linear regression, variance, and the f test), and after testing the research hypothesis, the researchers concluded that there is a direct effect of the company's strategy on the cost of equity, and the researchers recommended to the analyst's owners and investors the necessity of calculating the systemic risk factor (beta) and the rate of return on investment In target companies and compare them with the risk-free rate of return before making investment decisions.

Analysis of the relationship of cash liquidity and credit capacity Middle East Investment Bank as a model for the period (2009-2020)

2023-01-21T13:47:58+00:00

The purpose of this paper is to examine the relationship between cash and credit in the Iraqi current banks, where the liquidity situation is one of the main topics and the interest in sucking Arf commercial is its main concern in its daily work and friction with customers, and the credit capacity is one of the most attractive areas of investment for banks, due to the high returns generated by the second compared to other investments, and thus the primary objective of banks is to increase their credit capacity. Good liquidity management leads to the bank's inability to exploit the appropriate opportunities to achieve the shortest profit and loss of investment opportunities and includes the concept of research by analyzing the relationship of cash liquidity in the banks of the study sample and comparing them; the indicators were studied and analyzed, and the relationship and influence were determined using statistical methods to meet the study's objectives and hypotheses; The analysis of the three standard models using the Todayamoooto model revealed that the independent variable (the cash liquidity of the Iraqi dinar in the funds of the three institutions specified) has no effect on the dependent variables (cash credit and pledge credit). In addition, a set of recommendations has been formulated, the most important of which is the need for the examined banks to strengthen their financial position by increasing their interest in cash liquidity in order to attain bank credit ratios.

The impact of auditor turnover on the quality of financial reporting

2023-03-05T05:13:23+00:00

The purpose of this paper is to investigate and evaluate the auditor's revenue as an independent variable in the quality of financial reports.The researcher relied on a great deal of literature that dealt with the auditor's turnover and its bearing on the quality of financial reports as the dependent variable.One of the most important conclusions reached by the researcher was the existence of a positive relationship between the auditor's turnover and the quality of financial reports, which was the most prominent result.By identifying material distortions in the financial statements, the role of the auditor contributes to the improvement of the quality of financial reports, which in turn protects stakeholders from opportunistic profit management practices.

The impact of ownership structure on the continuity of economic units: An Empirical study

2023-03-11T05:22:13+00:00

The paper aims to shed light on the intellectual framework of ownership structures, examine the patterns of ownership structures and methods for measuring them, and demonstrate their impact on the continuity of economic units by applying to a sample of economic units listed on the Iraq Stock Exchange, which comprised fourteen (14) banks during the years (2012-2021), i.e. the number of views reached one hundred and forty (140). Using the equation (ownership structure = number of shares owned by the economic unit number of outstanding shares), the quantitative research variables for the categories of ownership structures were calculated. In addition to quantifying the continuity of the research sample's economic units using the Kida (1981) model. To verify hypotheses, the researchers utilized the SPSS statistical program. In addition to descriptive statistics, correlation matrix and linear interference testing are utilized to determine results and draw conclusions. The theoretical study found that the ownership structure is one of the most crucial elements of corporate governance, primarily due to two factors: ownership concentration and investor type. The practical side concluded that the ownership structure has a significant impact on the continuity of the research sample's economic units. The results also demonstrated that the (kida) model is capable of predicting the annual future of institutions and aids management in assessing the continuity of economic units, indicating that it can be applied in a local setting. The most important recommendation made by the researchers is to increase interest in the preparation of financial statements based on the analysis of the financial ratios of these statements and the need to disclose information and indicators that would improve the ability of those interested to predict with greater precision whether economic units will continue or not.