The current study is an empirical attempt to measure the profitability of commercial banks in developing countries. It …, retained earnings, bank size, growth rate and age of the bank on the profitability of commercial banks in Iraq for the period … earnings ratio, bank size and growth rate have a positive impact on the profitability of Iraqi commercial banks, with a …

company age, while affected negatively with profitability, and asset tangibility; and short term debt ratio affected … positively with company size, and company age, while affected negatively with profitability, and asset tangibility; and long term … debt ratio affected positively with variability of income, while affected negatively with profitability …