Municipal bonds are an option available to many cities to rise long-term financing to finance the infrastructure projects. This study aims to develop and find local measures of creditworthiness that are suitable and applicable for local government units in Kurdistan Region of Iraq. Different...

This paper introduces the private notions of accounting at fair value in terms of concepts, measurement and disclosure, and highlights the most important challenges facing the external auditor in auditing accounting estimates for the fair value according to the International Accounting Standards...

This study examined and evaluated the role of financial statement analysis in the increasing of the performance of the organization. The major aims of the study were to find empirical evidence of the degree to which effective analysis effects on the performance. Considering the nature of the...

The paper aims to analyze the determinant of banks’ competitiveness in local financial markets and to determine differences in this aspect between local banks and branches of large commercial banks, determine the needs of these clients and meeting them in place and time the right fit for the...

This paper aims to analysis and evaluate of an organization’s budgetary control system and its links with performance management and decision making. So, it tries to evaluate the relation of budgetary control system with the actual performance and taking decisions accordingly. The researcher...

The global oil price has become highly volatile since the 1970s , the price changes and gets low every time the world suffer from a war or a crisis, the COVID-19 pandemic has major impact on oil prices since decades. The whole closure of the whole economy has damaged the oil industry so badly....

Many companies fought greatly over the investment they made on their IT systems. They are willing to contribute largely on the marketing department with great features. However, lack of concentration and care were given to the information technology department. There are many reasons why...

In this research, researchers try to find the concentration of credit in commercial bank. However, this study shows that there is a significant relationship between bank performance (in terms of profitability) and credit risk management (in terms of loan performance). Loans and advances and...

In such high competitive environment customer satisfaction is very important in order to keep customers and being sure that customers are not going to shift into other banks. Therefore, a bank has to understand the needs and wants of customers and responds as fast as they can. However, there are...

According to Enron cases, it was the biggest scandal ever made in the U.S. history. A company that huge finally collapses within one night. All those problems occur during the responsibilities of two biggest scams, Jeff Skilling and Andy Fastows. No one knows that these two persons are a very...