Purpose The present study aims to examine the effects of the Islamic sacred months, namely, Muḥarram, Rajab, Dhu al-Qaʿdah and Dhu al-Qaʿijjah, on stock prices on the Iran and Iraq Stock Exchanges. Design/methodology/approach Using the infrastructure models of the capital market, the daily...

Purpose The present study aims to assess the potential impacts of board members' characteristics, including connectedness and independence, on the level of the firm's involvement in innovation and corporate social responsibility (CSR). Design/methodology/approach Variables of board members'...

Purpose This study aims to assess the effect of the COVID 19 on small and medium-sized family firms’ risk-taking in Iraq. Design/methodology/approach Data was collected by distributing the questioners. The statistical population consists of 600 employers and small and medium-sized family and...

This paper aims to assess the impact of ISIS’s presence in Iraq on the reputation of listed firms on the Iraq Stock Exchange. This paper’s method is descriptive–correlational, and the selected sample includes 35 listed firms on the Iraq Stock Exchange during 2014-2019. This study measures...

This paper aims to assess the impact of ISIS's presence in Iraq on the reputation of listed firms on the Iraq Stock Exchange. This paper's method is descriptive-correlational, and the selected sample includes 35 listed firms on the Iraq Stock Exchange during 2014-2019. This study measures the...

Financial statements are the main part of financial reporting process. Purpose of financial statements is providing classified information about the financial situation, financial performance, and financial flexibility for the business unit that can be useful in a wide range of users of...