Volume 44 Issue 145

Published: 2025-03-01

Contents


Research Paper
Early Warning System and Reflection in Credit Capacity: An Analytical Study in the Iraqi Banking Sector.

Zahraa A. Al-Nuaimi, Ghfran R. Abdullah

The study aims to measure the impact of the early warning system on credit capacity in the Iraqi banking sector, based on early warning indicators (return on equity, capital to total assets, liquid...

DOI: 10.33899/tanra.2024.152321.1397

Pages: 9-41
Integrating Artificial Intelligence Into Military Pedagogy Management: A Review of its Impact on Training in Military Academies.

Omar Zughoul, Fayiz Momani, Banan M. Alfalah, Ahmed A AlSabhany

This study explores the role of Artificial Intelligence (AI) in managing military education and training, focusing on its impact on improving the efficiency of military training and preparing...

DOI: 10.33899/tanra.2025.156259.1442

Pages: 351-370
Determinants of the risk premium of the Iraq Stock Exchange portfolio for the period 2005-2023.

Mohammed F. Mohammed, Media M. Mohammed

The research focuses on estimating and analyzing the determinants of equity risk premium in the Iraq Stock Exchange for the period (2005-2023) using the Autoregressive Distributed Lag (ARDL) model...

DOI: 10.33899/tanra.2024.154012.1416

Pages: 184-203
Economic Freedom and its Impact on Some Stock Market Indices Study: In a Sample of Arab Countries.

Zahraa H. Muhammad Ali, bashar Ahmed al.iraqi

The research aims to provide a comprehensive presentation of theories and empirical studies that attempt to diagnose and analyze the mechanism and channels of transmission of the influence exerted...

DOI: 10.33899/tanra.2024.153648.1410

Pages: 135-155
Analysis of the Reality of Supply Chain Strategies in Oil Products Distribution Company/ Middle Euphrates Distribution Authority- Babylon Branch.

Ali W. H. AL– Abady

The current research aims to analyze the reality of supply chain strategies in the Oil Products Distribution Company / Middle Euphrates Distribution Authority - Babylon Branch, which is necessary...

DOI: 10.33899/tanra.2025.156436.1443

Pages: 328-350
The Impact of Intelligent Information Technologies on Enhancing the Quality and Reliability of Sustainability Reports (An Analytical Study of A Sample of Companies Listed on the Iraq Stock Exchange).

Haleem Ismael Shanta

The quality and reliability of sustainability reports are essential factors in enhancing transparency and building trust among stakeholders. With the increasing importance of sustainability,...

DOI: 10.33899/tanra.2025.154946.1429

Pages: 255-280
The Interactive Role of Digital Supply Chains in Enhancing Marketing Capabilities - An Analytical Study in The General Company for Grain Trade.

Osama Anmar Abdul Amir, Mohammed Edan Al khazraje

This research aims to explore the role of digital supply chains in enhancing marketing capabilities, by studying the theoretical frameworks and practical applications of these chains. This research...

DOI: 10.33899/tanra.2025.156726.1449

Pages: 458-474
Feasibility Study of Establishing a Financial Market in Erbil City.

Nishtiman N. Mama, Bakhtiar S. Muhammad

Erbil is witnessing rapid economic growth, highlighting the urgent need for an advanced financial market to meet the demands of the expanding economy. This study aims to analyze the economic...

DOI: 10.33899/tanra.2024.152885.1401

Pages: 68-90
The Impact of Paternal Leadership on Organizational Citizenship Behavior: A survey Study of the Opinions of a Sample of Lecturers in Some Colleges of the University of Mosul

Sinjar R. A. Al-Jubour, Hassan T. Al-Khashab

The current study aimed to crystallize a theoretical framework that includes the most important main vocabulary of the concept of paternal leadership and its dimensions, as well as the concept of...

DOI: 10.33899/tanra.2024.153473.1405

Pages: 42-67
Using the TOE Model to Identify Factors Influencing the Adoption of the Educational Management Information System (EMIS): An Exploratory Study in the Ninawa Directorate of Education.

Abdullah H. AL.Balah

Societies have witnessed radical changes due to advancements in science and information technology, and these changes have had a significant impact on the field of education. In this context, the...

DOI: 10.33899/tanra.2024.154038.1417

Pages: 204-231
The role of applying corporate governance for listed companies in determining the effect of Book Value and Earning Per Share on the Market Value of companies: An applied study of a sample of companies listed on the Amman Stock Exchange for the period (2013-2021).

Mohamed E. Ahmed

The market value of companies is a central focus for all stakeholders, and it is often estimated based on the available information in financial reports. Corporate governance is one of the key...

DOI: 10.33899/tanra.2025.156451.1444

Pages: 281-298
The Impact of Armed Conflict War On Economic Growth: Lessons From 20 Countries Around The World

Imad A. Shehab

Armed conflicts or wars (interstate and intrastate) have proved to have severe and devastating consequences on the economics of different countries around the world who were involved in such...

DOI: 10.33899/tanra.2025.156705.1447

Pages: 439-457
A proposed model to prepare a green budget in the light of the integrated reporting information Applied on Nineveh health directorate.

Lukman M. A. Al Dabbagh, Muhanad. H. A. Al Sadoon

the research aims to prepare a proposed model for the green budget for the Nineveh Health Department in light of the integrated reporting information. The green budget is one of the modern and...

DOI: 10.33899/tanra.2024.153710.1409

Pages: 156-183
The Factors Affecting the Acceptance of Metaverse In Education : A Survey Study of a Sample from Nursing College Students at the University of Mosul.

Baraa B. Y. Al saigh

The purpose of this study is to provide a comprehensive review of metaverse research in education through the technology acceptance model, which is a widely used model to study the acceptance and...

DOI: 10.33899/tanra.2025.156258.1441

Pages: 299-327
Future prospects for banks’ accounting knowledge according to the pillars of the digital economy - An exploratory study of a sample of academics and professionals in Iraq.

Rafi N. Jameel

Accounting has witnessed a significant development in light of the rapid transformations witnessed by the digital economy, which directly affects all areas of human activity. Hence, the importance...

DOI: 10.33899/tanra.2025.157865.1469

Pages: 232-254
Impact of External Debt on Iraqi Economic Growth for the period (2006-2022) using the Speed of Adjustment Model.

Abdulnaser Q. Ridha

External debt is a source of financing for some developing and advanced economies, as it affects their growth rates. Iraq is one of those countries, so we are studying its impact on its economic...

DOI: 10.33899/tanra.2024.152826.1399

Pages: 91-111
The Role of The Green Accounting Chain in Localizing the Global Goals of Sustainable Development: A Survey Study of a Sample of Academics.

Omar Farooq Jasim Al-Neama, Ahmed Ali Zerqot

The purpose of the study is to examine the impact of Green Accounting Chain in the Localization of the Global Goals for Sustainable Development. A sample of 192 academics was selected within the...

DOI: 10.33899/tanra.2025.156154.1439

Pages: 371-402
The Impact of Total Quality Management Practices on Organizational Performance in the Abu Dhabi Automotive Industry and the Mediation Effect of Teamwork

Mohammed A. Jabir, Kamarul B. B. Yaakub

This paper aims to establish the impact of TQM practices on organizational performance with a focus on the Abu Dhabi Automotive Industry and the mediation effect of teamwork. This research adopted...

DOI: 10.33899/tanra.2025.156602.01446

Pages: 403-438
A Proposed Model for Narrative Disclosure According to Integrated Reporting to Reduce Accounting Information Asymmetry

Hiba Q. Aldabbagh, Zeyad H. Alsaqa

The study aimed to present a proposed model that shows the information content of narrative disclosure in light of integrated reporting and the impact of this model in reducing the phenomenon of...

DOI: 10.33899/tanra.2024.153212.1407

Pages: 112-134