The Role of Banking Governance and Disclosure Indicators in Enhancing Depositors and Investors' Confidence – An Applied/Analytical Study of a Group of Iraqi Banks

المؤلفون

  • WASAN RAAD SALLOOM

الملخص

this research aims to study the impact of applying the principles of banking governance and financial disclosure indicators in enhancing the confidence of depositors and investors, considering that trust is the main pillar for the stability of the banking sector and increasing the flow of capital. The importance of the research is to show the fundamental relationship between transparency and disclosure on the one hand, and the decisions of depositors and investors on the other hand, especially in light of economic challenges and the fluctuations of financial markets. The research relied on the descriptive-analytical method, with the use of statistical methods to measure the impact of financial disclosure and governance indicators in a sample of commercial banks, during the period (2019-2024). The research found that the application of banking governance rules and raising the level of disclosure leads to reducing the information gap and enhancing customer confidence, which reflects positively on the stability of banks and increases their ability to attract deposits and investments.

التنزيلات

تنزيل البيانات ليس متاحًا بعد.

المراجع

1. Al-Obaidi, A. (2021). Banking Transparency and its Impact on Customer Confidence in Iraqi Banks. Baghdad: University Publishing House.

2. Hammoud, F. (2020). Banking Governance and its Importance in Financial Sector Stability. Iraqi Journal of Management and Economics, 12(3), 45–67.

3. Mustafa, M. & Al-Taie, A. (2020). The Impact of Governance on the Disclosure of Sustainable Development in Iraqi Banks. Journal of Financial and Banking Research, 8(2), 21–40.

4. Jassim, R. and Ibrahim, S. (2021). The Impact of Internal Governance Mechanisms on the Quality of Financial Reports in Iraqi Banks. Journal of Banking Sciences, 10(1), 55–74.

5. Al-Fadlallah, A. et al. (2022). The Impact of Financial and Non-Financial Disclosure on the Market Value of Shares in Iraqi Private Banks. Journal of Iraqi Economics, 15(4), 88–105.

6. Central Bank of Iraq. (2018). Banking Governance Guide. Baghdad: Central Bank of Iraq.

Arab and regional sources:

7. Al-Azmi, K., et al. (2019). Shari'a Governance Standards and Their Impact on Disclosure in Islamic Banks in Kuwait. Journal of Banking Studies, 7(2), 33–52.

8. Tarcad, M. et al. (2010). (2020). The Level of Disclosure in Islamic Banks in the Gulf Countries. Journal of Gulf Banks, 5(1), 12–28.

9. Al-Ghamdi, S. (2020). Corporate governance practices in Gulf banks and their impact on transparency. Gulf Journal of Finance, 8(3), 45–60.

International Sources:

10. Bushman, R., & Smith, A. (2003). Financial accounting information and corporate governance. Journal of Accounting and Economics, 36(1-3), 3–69.

11. Healy, P., & Palepu, K. (2001). Information asymmetry, corporate disclosure, and the capital markets. Journal of Accounting and Economics, 31(1-3), 405–440.

12. OECD. (2015). G20/OECD Principles of Corporate Governance. Paris: OECD Publishing.

13. Basel Committee on Banking Supervision. (2010). Principles for enhancing corporate governance. Bank for International Settlements.

14. Basel Committee on Banking Supervision. (2017). Implementation of Basel III: Transparency and disclosure standards. BIS Publications.

15. International Monetary Fund (IMF). (2021). Financial disclosure and transparency in Iraqi banks. IMF Working Paper.

16. World Bank. (2022). Banking sector governance and transparency in Iraq. World Bank Report.

17. MDPI. (2023). The role of governance and IFRS adoption in enhancing financial reporting quality. Sustainability Journal, 15(7), 1234–1250.

منشور


Deprecated: Return type of Carbon\Traits\Date::createFromTimestamp($timestamp, $tz = null) should either be compatible with DateTime::createFromTimestamp(int|float $timestamp): static, or the #[\ReturnTypeWillChange] attribute should be used to temporarily suppress the notice in /home/iqserver/journals/kjeas.uowasit.edu.iq/lib/pkp/lib/vendor/nesbot/carbon/src/Carbon/Traits/Timestamp.php on line 29
2026-07-09

كيفية الاقتباس

The Role of Banking Governance and Disclosure Indicators in Enhancing Depositors and Investors’ Confidence – An Applied/Analytical Study of a Group of Iraqi Banks . (2026). Al Kut Journal of Economics and Administrative Sciences, 18(61), 133-157. https://kjeas.uowasit.edu.iq/index.php/kjeas/article/view/1184