ملخص البحث :

Environmental degradation has become a major global issue that" much attention has been drawn to it from researchers, policymakers, lawmakers, environmental activists and the general public. The current review presents a survey of the job of natural bookkeeping on feasible advancement like methodology, estimating maintainable turn of events, and assessing the effect of components on the utilization of ecological representing supportable turn of events. 'the information of industrial companies was chosen to be used in this study. Structural equation modelling (SEM) was used to analyze the recorded data. The outcomes uncovered that familiarity with investors and senior administration, business elements of the organizations, accentuation on submitting to natural assurance rules, monetary, data and official obstructions, and business benefits on ecological bookkeeping significantly affected creating natural representing practical turn of events.

ملخص البحث :

The prime objective of the current study is exploring the role of internal audit quality in activating the principle of corporate governance for the sample of Iraqi listed manufacturing firms via statistical research methodologies such as Logit regression and Correlation analysis. The results indicate that along with independence, it is mandatory to have a qualified person on a board committee. Similarly, the frequency of audit committee also appears in positive relation to corporate governance practices for the sample of Iraqi firm. In conclusion, the results of

ملخص البحث :

The primary purpose of this paper is to examine the relationship between corporate governance and firm performance. The researcher used an analytical research method as it is suitable for this study. This research paper is based on secondary data. The main findings of this study are that there is a positive relationship between corporate governance and firm performance. Good corporate governance has a good impact on firm performance. The researcher suggested some appropriate recommendations and suggestions enhance the corporate governance roles in the firm performance.

ملخص البحث :

The main purpose of this study is to investigate the impact of the quality of internal audit on the effectiveness of corporate governance in Iraqi listed firms. The frequency of audit committee meeting and board size are in a negative and significant relationship of the audit committee and firm size are only variables which in negative relation with corporate governance index. Whereas all the other variables which independence of audit committee are, qualification if independent director in audit committee and audit committee to board independence are in positive relation to corporate governance. The results indicate that along with independence its mandatory to have qualified person on a board committee. Similarly, the frequency of audit committee also appears in positive relation to corporate governance practices for the sample of Iraqi firm. The results of the study provide support with agency theory. This study will be helpful for policymakers and corporate heads in formulating policies related to development and implementation of corporate governance.

ملخص البحث :

The main objective of this study is to examine the microfinance sector in Iraq. The researchers tried to find solutions to the problems of unemployment and poverty as well as support rural farmers through the support provided by the microfinance institutions. This study was based on Data obtained from questionnaires and reports issued by microfinance institutions. This study also used descriptive method. The main findings of this study are that microfinance institutions in Iraq are facing major challenges that determines their operations, efficiency, outreach scope, etc. Moreover, this study suggested valuable and important recommendations in order to overcome such challenges and improve the performance of microfinance institutions activities in Iraq.

ملخص البحث :

the research aims to show the impact of the audit systems followed by the administration on how to manage cash as well as how to manage the distribution of profits, by following the best audit methods to help the administration achieve the highest quality of cash management and profit distribution. The following hypotheses have been put forward: (the characteristics of the auditing institution affect the management of benefits earnings) and (the characteristics of the auditing institution affect the management of cash earnings). The research sample was a group of Iraqi companies listed on the Iraq Stock Exchange for the period from 2015 to 2018. The researchers designed a questionnaire for the practical framework and its results were statistically analyzed to prove the research hypotheses. The conclusions were reached, the most important of which is the important and effective role played by the audit institution in reducing profits management due to its negative impact on the management of the distribution of accumulated profits and cash management