UNIVERSITY OF BASRAH IS INVESTIGATING THE IMPACT OF BANKS' FINANCING STRUCTURE ON THEIR FINANCIAL FLEXIBILITY

UNIVERSITY OF BASRAH IS INVESTIGATING THE IMPACT OF BANKS' FINANCING STRUCTURE ON THEIR FINANCIAL FLEXIBILITY:

A master's thesis at the University of Basrah, College of Administration and Economics, Department of Banking and financial Sciences, examines (Bank Financing in its Financial Flexibility: An Analytical Study of Banks Listed in the Iraq Stock Exchange).
The thesis submitted by student Ayat Rahim Jassim aims to determine the impact of the financing structure, both equity and debt, on the financial flexibility of the banks in the study sample.
The study included four chapters covering the methodology, theoretical framework, financial and quantitative analysis, and conclusions and recommendations.
Standard methods were adopted using panel data with the application of several tests such as Hausman selection and fixed and random effects models, relying on the statistical program, E-views, due to its accuracy in analyzing financial data.
The results also showed a significant positive relationship between self-financing and financial flexibility, and a significant negative relationship between indebtedness and financial flexibility.
The most important recommendations contained in the letter are the necessity of including the "Financial Resilience Analysis" component in the periodic reports submitted to the Central Bank of Iraq, as a reliable regulatory indicator for assessing banks' performance and their level of risk tolerance.