The Role of Financial Statement Analysis in Evaluating the Financial Performance of Iraqi Banks Listed on the Iraq Stock Exchange

Abdulmohsen Kadhim, Hussein; Yahya Sahib, Nawfal; Hassan Taha, Zainab

doi:10.33916/qjae.2026.02262283

	The Role of Financial Statement Analysis in Evaluating the Financial Performance of Iraqi Banks Listed on the Iraq Stock Exchange
AL-Qadisiyah Journal For Administrative and Economic sciences
Volume 28, Issue 2, July 2026, Pages 262-283 PDF (1.06 M)
Document Type: Research Paper
DOI: 10.33916/qjae.2026.02262283
Authors
Hussein Abdulmohsen Kadhim¹; Nawfal Yahya Sahib²; Zainab Hassan Taha³
¹Department of Accounting, College of Administration and Economics, Wasit University
²Department of Finance and Banking, College of Administration and Economics, University of Al-Qadisiyah
³College of Administration and Economics, Al-Kut University College
Abstract
Analysing bank performance through financial statements involves financial analysis, a basic technique in this regard. A clearer picture surrounding the operational and investment goals of a bank can be derived through the reasoned and systematic application of financial ratios. Here, the relationship between the measures of financial analysis and performance is the main focus. As part of a practical analysis, the research will be addressing the financial statements of Iraqi banks using the Iraq Stock Exchange data in the following sections.
Keywords
Financial Statement Analysis; Financial Performance; Iraqi Banks; Iraq Stock Exchange

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