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Economics

The Impact of Environmental Factors on International Accounting: An Exploratory Study of Factors Affecting the Development of the Accounting Model in the Iraqi Environment

Authors College of Administration and Economics, University of Samarra, [email protected] Paper DOI https://doi.org/10.59992/IJFAES.2026.v5n2p1 Abstract The research aims to study the environmental variables influencing the development of international accounting systems. It seeks to explain the impact of social values on accounting values and the effect of environmental factors on the development… اقرأ المزيد »The Impact of Environmental Factors on International Accounting: An Exploratory Study of Factors Affecting the Development of the Accounting Model in the Iraqi Environment

The impact of Monetary and fiscal policies on financial performance in Iraqi Oil Companies over the period 2018-2023

Authors Assistant Lecturer, Finance & Banking Department, Economy & Management College, Sumer University, Iraq  [email protected] Paper DOI https://doi.org/10.59992/IJFAES.2026.v5n2p10 Abstract This study aims to investigate the impact of monetary and fiscal policies on financial performance in Iraqi oil companies over the period 2018-2023. The study used quantitative method, by quantifying how… اقرأ المزيد »The impact of Monetary and fiscal policies on financial performance in Iraqi Oil Companies over the period 2018-2023

Economic Modeling via Memory Effects Using Conformable Fractional Derivatives

Authors Department of Data science, Faculty of Administrative and Information Sciences, Al-Istiqlal University, [email protected]/0009-0006-8204-864X Paper DOI https://doi.org/10.59992/IJFAES.2026.v5n2p18 Abstract Classical Economic models (CEM) based on integer-order classical calculus commonly assume instantaneous market clearing and memoryless agent behavior. These assumptions frequently fail to account for the widespread reality of economic hysteresis, path… اقرأ المزيد »Economic Modeling via Memory Effects Using Conformable Fractional Derivatives

Risk Management in Light of Economic Changes

Authors Master’s Degree, Public Administration, Muscat University, Sultanate of Oman [email protected] Paper DOI https://doi.org/10.59992/IJFAES.2026.v5n1p3 Abstract This study aims to examine the risks faced by organizations by integrating both theoretical and applied dimensions, in light of the increasing intensity of economic and organizational changes. The first section addresses the theoretical framework… اقرأ المزيد »Risk Management in Light of Economic Changes

The Moderating Role of Impression Management in the Relationship between Voluntary Environmental Disclosure and Investor Sentiment: An Applied Study on a Sample of Iraqi Banks

Authors College of Administration & Economics, University of Samarra, Iraq [email protected] Paper DOI https://doi.org/10.59992/IJFAES.2026.v5n1p9 Abstract The research aimed to examine the moderating role of impression management in the relationship between environmental disclosure and investor sentiment. It analyzed the annual financial reports of a sample of ten banks listed on the… اقرأ المزيد »The Moderating Role of Impression Management in the Relationship between Voluntary Environmental Disclosure and Investor Sentiment: An Applied Study on a Sample of Iraqi Banks

The Impact of Digital Services in Promoting Financial Inclusion: An Analytical Study Using Panel Data Regression in Iraq

Authors College of Administration and Economics, University of Babylon, Iraq [email protected] https://orcid.org/0000-0003-4155-9903 College of Administration and Economics, University of Babylon, Iraq [email protected] Paper DOI https://doi.org/10.59992/IJFAES.2026.v5n1p14 Abstract Results: Overall, the results are promising, with clear statistical evidence indicating the importance of a financial inclusion approach that leverages digital innovations while addressing… اقرأ المزيد »The Impact of Digital Services in Promoting Financial Inclusion: An Analytical Study Using Panel Data Regression in Iraq

أثر الاقتصاد السلوكي في تحفيز مستوى الاستهلاك الفردي للخدمات الحكومية: حالة دراسية لخدمات الإدارة العامة للإقامة وشؤون الأجانب بدبي

بيانات الباحث مساعد المدير العام للريادة والمستقبل، الإدارة العامة للهوية وشؤون الأجانب – دبي- ماجستير في الإدارة العامة التنفيذية من كلية محمد بن راشد للإدارة الحكومية في دبي، الإمارات العربية المتحدة [email protected] أستاذ الاقتصاد والسياسات العامة في كلية محمد بن راشد للإدارة الحكومية، الإمارات العربية المتحدة [email protected] DOI البحث https://doi.org/10.59992/IJFAES.2025.v4n12p11… اقرأ المزيد »أثر الاقتصاد السلوكي في تحفيز مستوى الاستهلاك الفردي للخدمات الحكومية: حالة دراسية لخدمات الإدارة العامة للإقامة وشؤون الأجانب بدبي

The effects of Economic blocs on Foreign Direct Investment: Referring to the economic bloc of countriesUEMOA, CEMAC

Authors Assistant professor, Northern Technical University, Iraq [email protected] Teacher, Northern Technical University, Iraq [email protected] Paper DOI https://doi.org/10.59992/IJFAES.2025.v4n10p3 Abstract The aim of this study is to measure the effects of Economic blocs on Foreign Direct Investment for the group UEMOA and CEMAC, to achieve this goal we study the long-term relationship… اقرأ المزيد »The effects of Economic blocs on Foreign Direct Investment: Referring to the economic bloc of countriesUEMOA, CEMAC

Liquidity Indicators and Their Impact on Dividend Distribution Policies an Analytical Study of a Sample of Iraqi Joint Stock Companies for the Period 2018-2023

Authors Professor, Technical College of Management, Mosul Northern Technical University, Iraq [email protected] Professor, Technical College of Management, Mosul Northern Technical University, Iraq [email protected] Technical College of Management, Mosul Northern Technical University/Iraq [email protected] Paper DOI https://doi.org/10.59992/IJFAES.2025.v4n7p3 Abstract This study aims to analyze the relationship between liquidity indicators and their impact on… اقرأ المزيد »Liquidity Indicators and Their Impact on Dividend Distribution Policies an Analytical Study of a Sample of Iraqi Joint Stock Companies for the Period 2018-2023

Study and analysis of the structure of public revenues in Iraq for the period 2015-2020

Authors Assistant Professor, Vice President for Scientific Affairs, University of Alkitab, Iraq [email protected] Director General, Presidency of the Republic of Iraq, Iraq Lecturer, Al-Nukhba University College, Iraq Paper DOI https://doi.org/10.59992/IJFAES.2025.v4n7p5 Abstract This study aimed to analyze the structure of public revenues in Iraq during the period (2015-2020) in order to… اقرأ المزيد »Study and analysis of the structure of public revenues in Iraq for the period 2015-2020