The present study investigates the impact of earnings management on firm value, using a sample of banks listed on the Iraq Stock Exchange over the period 2006–2023. A purposive sampling method was employed to select 16 banks with complete data for the specified period, all operating within a traditional banking system characterised by its reliance on interest-based transactions. To test the study’s main hypothesis and achieve its objectives, the Driscoll-Kraay standard error model was applied for data analysis. The findings reveal that earnings management has a significant and inverse effect on firm value, after controlling for various firm-level, market-level, and macroeconomic variables. Based on these results, the study offers several recommendations, most notably that regulatory authorities should enhance corporate governance by enforcing stricter frameworks, improving audit quality, and promoting ethical financial reporting. Additionally, strengthening investor awareness and adopting effective risk management strategies are essential to improving financial stability, reducing information asymmetry, and increasing market confidence.

The study seeks to clarify the role that financial flexibility plays in achieving financial stability in the Iraqi banking sector, as well as the extent of the importance of adopting a flexible banking sector to be able to confront unexpected financial shocks and achieve financial stability, which in turn leads to continuity and growth. The researchers relied on the analytical approach to measure and complete Its requirements are based on the quantitative data of the (8) researched and published banks and were analyzed through statistical software (SPSS. Ver-26). The most important conclusions are that there is a direct impact of financial flexibility on financial stability and that the strongest significant impact relationship was for the property rights multiplier on financial stability and the least significant impact relationship was for the cash balance ratio on financial stability. One of the most prominent proposals is to strike a balance between maintaining adequate cash liquidity to cover its obligations and its desire to In achieving possible returns for owners and investors because there is an inverse relationship between these two goals.

The study aims to clarify the availability of financial inclusion among the academic staff at the University of Zakho, as well as the possibility of applying the philosophy of financial inclusion in an electronic manner and the extent of its importance for the academic staff in carrying out their activities, whether in purchasing resources or publishing research in international scientific journals, Additionally this study intend to identify the rates of financial inclusion in the sample surveyed and the most important determining’s facing others in not adopting this concept. The study relied on the descriptive analytical approach to measure and complete its requirements, depending on the questionnaire as a main tool for collecting data, which numbered (78) and were analyzed through statistical programs (SPSS. Ver-25). The researchers reached a number of conclusions, the most important of which is that the quality of financial services occupies the first place of the respondents' interest in financial inclusion, while the use of financial services and its technologies is the last of their concerns. The researchers presented a set of Recommendations, the most important of which was to improve the quality of banking services to attract as many customers as possible and provide techniques to facilitate the task of obtaining financial service easily, quickly and safely

The research dealt with the subject of the activities of financial creative represented by the activity of financing and management of risks and liquidity, the research also touched Dimensions of the Entrepreneurial Orientation approach of innovation and risk taking and proactive. The study aims to examine the role of financial creative to achieve the dimensions of the Entrepreneurial Orientation, it has been selected exchange and Money transferring offices (bureau) in Duhok province to conduct field side of the search, which included research (44) of the leaders of these offices, and adopted the researchers questionnaire form after It has been confirmed validity and reliability as a tool head for the collection of field data side, data were analyzed using standard deviations and simple linear regression analysis of the Pearson correlation coefficient