دور الابتكارات المالية في تحقيق الاستدامة المالية : دراسة تحليلية لعينة من المصارف المدرجة في سوق العراق للاوراق المالية للمدة(2017-2024)

Dnia  Tarq Abdullah; Khanm   Noori kaka Hama Attar

doi:10.25098/9.2.23

Authors

Dnia Tarq Abdullah Department of Business Administration, College of Administration and Economics, University of Sulaimani, Sulaimani, Iraq
Khanm Noori kaka Hama Attar Department of Business Administration, College of Administrative and Financial Sciences, Cihan University-Sulaimani, Sulaimani, Iraq; Department of Marketing, College of Administration and Economics, University of Sulaimani, Sulaimani, Iraq

DOI:

https://doi.org/10.25098/9.2.23

Keywords:

Financial Innovations, Financial Sustainability, Iraqi Banks

Abstract

This research examines two fundamental dimensions of the contemporary banking environment: financial innovations, serving as the independent variable, as reflected in the adoption of electronic payment channels (the number of Automated Teller Machines (ATM), Point of Sale devices (POS), and Points of Cash Payment (POC)) as technological tools reflecting the development of banking infrastructure. The dependent variable is represented by financial sustainability indicators, including: net profit, capital strength, liquidity, and return on assets (ROA), As they reflect the robustness of banks’ financial positions and their capacity to sustain operations and achieve growth in a dynamic and evolving environment.

The research aims to examine the impact of financial innovations on achieving financial sustainability in Iraqi banks, through the analysis of data from 30 active banks in Iraq over the period from 2017 to 2024. The research adopts a quantitative analytical approach, The data of the banks in the research sample were analyzed based on their annual financial statements using Excel 2019, and utilizing statistical modeling to describe the main variables and to examine the relationships among them. The analysis was conducted using statistical software, specifically (SPSS V.28) and (R-5.4.1), to ensure accuracy and reliability in interpreting the data.

After conducting the required analyses of the sample's financial data and testing the hypotheses, the research reached a set of conclusions, the most important of which is that financial innovations have a positive impact on profitability and the rate of return on assets, while they have a negative impact on liquidity ratios and capital strength.

The research reached several recommendations, the most important of which is the need to enhance investment in financial innovations to achieve efficient financial performance, while adopting balanced financial policies that support self-financing, and enhance their ability to adapt to the requirements of the modern digital banking environment.

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