2024-02

Humanities Journal of University of Zakho (القضية : 2) (الحجم : 12)

The study aims to review the theoretical aspect of both financial planning and public spending and to shed light on the analysis of public spending directives according to the financial plan in Iraq for the period 2004-2021. Additionally, it endeavors to conduct future scenarios for financial planning policy in directing public spending to target non-oil GDP in Iraq until the year (2030). The study used the descriptive approach in the theoretical aspect and the deductive approach in the applied aspect to ascertain the role of financial planning in directing public spending to target the non-oil gross domestic product in Iraq. The study’s most significant findings are the development of the targeted non-oil GDP at growth rates of (5%) and (10%), alongsidewith the current and investment spending. The study revealed that the non-oil output increased in correlation with the growth of investment spending at rates exceeding several times the growth of current spending. The study proposed the formulation of future scenarios to rectify the Iraqi economy through reforming public spending, directing it towards economic sectors that are favourable to growth and economic stability

2024-01

Ascarya: Journal of Islamic Science, Culture and Social Studies (القضية : 1) (الحجم : 4)

This study examines the relationship between dividend policies and stock prices among companies listed on the Iraq Stock Exchange from 2010 to 2020. This study utilizes a descriptive analytical approach, drawing on data from annual financial statements and disclosures published by the Iraq Stock Exchange. This study employs a simple linear regression model to analyze the impact of dividends per share and retained earnings per share on the market share price. The findings indicate a negative, statistically insignificant relationship between cash dividends and share prices, whereas retained earnings show a direct positive and significant correlation with stock valuations. Prior research in the Iraqi context has identified cash liquidity as the main determinant of dividend payout decisions, with shareholders favoring regular distributions, regardless of ownership. Studies also find a positive link between profit retention, investment opportunities, and dividends. However, broader challenges facing emerging stock exchanges, such as underperformance, speculation, and a lack of investor knowledge, can negatively impact market performance. This study provides a comprehensive, long-term analysis of dividend payout-stock price dynamics in the Iraqi market, offering valuable insights into how this relationship manifests in an emerging economy setting. The results contribute to the theoretical understanding of the factors driving stock valuation, and have practical implications for investment strategies and corporate dividend policies in Iraq and similar markets. Key recommendations include advertising campaigns to encourage savings, providing …

2021-12

Humanities Journal of University of Zakho (القضية : 4) (الحجم : 9)

وأ ةعلس ةيأ ىلع بلطلا رثأتي نأ عقوتلما نم بلطلا ةيرظنل ًادانتسإو كلذ في ابم، ةيرعسلا يرغ وأ ةيرعسلا لماوعلا نم ىصيح لا ددعب ةمدخ سلا مجح جيوترلاو نلاعلإاو قاوذلأاو لخدلاو راعسلأاو) ناكسلا (قو جتنلما رفاوتو، ةيلبقتسلما راعسلأاب يترشلما تاعقوتو ةيسمولماو ىرخأ لماوعو حاتلما غارفلا تقو رادقمو ةليدبلاو ةلمكلما علسلا راعسأو. ةيئاوشعلا تامدصلا وأ ةرجلها تايوتسمو ةصالخا ثادحلأا لثم نم لما شقاننس امك نلأ" ةحايسلا" ىلع بلطلا ريدقت في ةصالخا لكاش. اهيرغ لثم ةمدخ وأ ةعلس تسيل ةحايسلا

2021-09

Humanities Journal of University of Zakho (القضية : 3) (الحجم : 9)

لاصتلإا لئاسو روطتب ةلثمتلما ةيرخلأا ةدلما في ًاصوصخو لاصتلإا ةدش تدازو ةفلتخلما نادلبلا تبراقت ذإ، تلاصاولماو سانلا عيجم ىدل ديازتلما روعشلا نع ًلاضف، اهنيب اميف يراضلحا لمشتو ةفرعلما ةدايزو ةعتلماو ةحارلل ًابلط ةحايسلا لىإ ةجالحاب ةحايسلا ةيفاقثلاو ةيراضلحاو ةينيدلا ةحايسلا (ةطشنلأا نم ًاددع.) اهيرغو ةيهيفترلاو ةيحصلاو

2018-06

Humanities Journal of University of Zakho (القضية : 6) (الحجم : 2)

ا قولا ق لاد،او ،ةرد،اعصا ااعةتعةلل ةيمويلا لاةللاا لايدستل ة ويو ةيةها اات رعدو ةقاقلا ردادصم م رردصم مها يه ءابرهكلا او صقن م كوهد ةظفامح ق يلزنصا عاققلا يناع و ،يداصتقلاا مرقتلا اارشؤم مها رضالحا تم اذل ،ةيئابرهكلا ةقاقلا زيهتج ق لض ( ةترفلا للاخ ةقاقلل زهلمجاو بلقلا اانايب عجم 2013-2016 ةيئابرهكلا ةقاقلا طلل بلقلا ر رقد درتل اهفينددددصدو اهقيقرد ) قلل ةيئابرهكلا ةقاقلا بلط طلل رثؤد تيلا االاتتصا م ر رعلا كانه نا ثحالا دترفا ،زهلمجاو بلقلا ينب ةوعفلاو ق يلزنصا عاق رقو ،ناكددددس درل ،ةرارلحا ااجرد ،نيمزلا ءاقبلاا وت ةيئابرهكلا ةقاقلا طلل بلقلا ،يلاجملاا يللمحا جدانلا اهنم كوهد ةظفامح ( ةترفلل ةيئابرهكلا ةقاقلا طلل بلقلا ر رقد ةددددساررلا فره 2013-2016 ( بلقلاب ؤانتلاو ) 2017-2019 فره قيقحتلو ،) يضرف رااتخاو ثحالا اهيلا ل،ود تيلا جئاتنلا ،هب ؤانتلاو بلقلا ةلاد ر رقتل يةكلا جهنصا ل ًلاضف يف،ولا جهنصا داةتللاا تم هت .كوهد ةظفامح ق ةيئابرهكلا ةقاقلا طلل بلقلاو ةلقتسصا االاتتصا ينب ة ونعم ةقلال رجو ةساررلا ا تاملكلا ةلادلا : برهكلا ةقاقلا بلقلا ةوعف ،ةيئا ؤانتلا ، بلقلاب كوهد ةظفامح ، .