Journal of Advance Research in Business, Management and Accounting (ISSN: 2456-3544)
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ANALYSIS OF PROFITABILITY INDICATORS FOR A SAMPLE OF IRAQI COMMERCIAL BANKS
Full text linkThis study seeks to analyse profitability indicators for a sample of Iraqi commercial banks, with the aim of assessing their financial performance and their capacity to generate adequate returns for investors and shareholders. The analysis is based on a set of fundamental financial indicators—namely, the net profit margin, return on assets (ROA), return on equity (ROE), and net interest margin—as quantitative tools for evaluating the efficiency of banks’ management in utilizing available resources.
The selected indicators were applied to a sample of Iraqi commercial banks over the period 2009–2017, drawing upon their published financial statements. The findings indicate significant variations among the banks under review in terms of profitability performance. Such performance was found to be influenced by internal factors, including managerial efficiency, asset quality, and financing policies, in addition to external factors such as the overall economic environment, political stability, and fluctuations in oil prices, which constitute the primary source of revenue for the Iraqi economy.
The study concludes that enhancing profitability indicators requires Iraqi banks to strengthen revenue diversification policies, adopt modern banking practices, and improve transparency and financial disclosure in order to attract investors and foster confidence in the banking sector. Furthermore, it recommends supporting banking reforms and advancing the legislative framework in line with international standards
“STUDY OF BRAND PROMOTION STRATEGY WITH REFERENCE TO AMAZON AND FLIPKART: TWO MAJOR PLAYERS IN THE E-COMMERCE INDUSTRY”
Full text linkThe rapid evolution of e-commerce has transformed the retail landscape, with Amazon and Flipkart emerging as leading players in the global and Indian markets, respectively. In order to better understand how Amazon and Flipkart\u27s unique marketing techniques affect market share, consumer behaviour, and competitive positioning, this study compares and contrasts them. Amazon is a multinational-commerce behemoth that uses data analytics, a vast technology infrastructure, and a customer-focused strategy to dominate markets all over the world. Conversely, Flipkart leverages its profound comprehension of the Indian market by prioritizing customized offerings, strategic alliances, and specialized strategies to meet regional tastes. By carefully analysing crucial components including branding, consumer interaction, digital marketing, and promotional methods, this study analyses the marketing strategies of the two businesses. Amazon has a strong focus on innovation and technology developments, as evidenced by the wide range of products it offers and the smooth integration of its Prime membership program. Flipkart, on the other hand, has a marketing plan that is specifically designed to meet the demands and obstacles of the Indian market. The organization hopes to appeal to a wide range of customers by emphasizing regional festivals, specialized advertising, and vernacular languages. While Amazon\u27s strategy emphasizes scalability and global consistency, Flipkart’s approach is deeply rooted in regional customization and consumer engagement. The study also explores how these strategies impact customer loyalty, brand perception, and market performance
USING REGRESSION ANALYSIS TO STUDY THE IMPACT OF CRUDE OIL SHOCKS ON THE PROFITABILITY OF THE BANKING SECTOR IN QATAR
Full text linkThis study aims to analyze the impact of crude oil price shocks on the profitability of the banking sector in Qatar. The research focuses on a sample of four banks listed on the Qatar Stock Exchange during the period from 2005 to 2023. Using an econometric model based on the Ordinary Least Squares (OLS) method, The research investigates the impacts of oil price fluctuations. GDP growth, and loan loss provisions on return on assets (ROA), a metric used to quantify bank profitability. The results reveal that oil price shocks have a significant positive impact on bank profitability, highlighting the sector\u27s dependence on oil revenues. Additionally, GDP growth positively influences profitability, while loan loss provisions show a negative effect. The study underscores the importance of diversifying income sources and improving credit risk management to enhance the resilience of the banking sector against oil price fluctuations
INDUSTRIAL GROWTH VOLATILITY IN CAMEROON: DOES FINANCIAL SECTOR DEVELOPMENT MATTER?
Full text linkThe objective of this paper was to investigate whether changes in financial sector development affect industrial growth volatility in Cameroon. After exploring the related literature on the issue, time series data for 41 years was used spanning from 1979 to 2020 and ARDL bound test estimation technique employed. Findings showed that changes in financial sector development do not significantly affect volatility in industrial growth in the country. Also, financial sector development as a moderating factor renders changes in inflation volatility insignificant in controlling industrial growth volatility in the economy. The authors recommend that stakeholders should implement policies to bridge the gap separating the financial sector and the industrial sector of the country so that they should be interdependent. The financial sector as well should be empowered to meet the demands of the industrial sector for the industrial sector to principally rely on it for finance
INVESTISSEMENTS DIRECTS ETRANGERS ET INEGALITE DE REVENUS EN REPUBLIQUE DEMOCRATIQUE DU CONGO
Full text linkThis article generally aimed to demonstrate how Foreign Direct Investment (FDI) influences income inequality in the Democratic Republic of Congo (DRC) from 1985 to 2020. Thus, to achieve this objective, the study used an analytical approach, supported by econometric tools, while using an autoregressive distributed lag model (ARDL), following the new cointegration approach of Pesaran et al. (2001). The documentary technique made it possible to collect all the essential data. In light of the results obtained after data analysis, the following major finding was drawn: FDI does not constitute a catalyst for the reduction of income inequalities in the DRC. This situation is justified by the challenges faced by foreign investors, the opportunities and policies that could promote the attraction of these investments in the country.
ASSESSING THE IMPACT OF FOREIGN DIRECT INVESTMENT ON ARGENTINA’S STOCK MARKET CAPITALIZATION
Full text linkThis study examines dynamic relationships between foreign direct investments (FDI) and stock market value in Argentina from 1998 to 2025. The relevant theoretical structure and drawing on empirical data appoints a semi-logical authoritative model to investigate the effects of FDI and economic development (GNP). Conclusions suggest that the FDI and GDP have significant positive effects, while inflation seems statistically insignificant. The study provides significant implications for political decision-makers who promote capital market development through foreign investments and macroeconomic stability
FISCAL POLICY AND ITS ROLE IN ECONOMIC DEVELOPMENT
Full text linkThis study highlights the impact of fiscal policy through its tools (expenditures and revenues) on economic development, and how these tools can be utilized to achieve an appropriate level of development that aligns with essential requirements and the urgent increase in meeting needs that reflect intellectual progress and keep pace with current and future global conditions. The research aims to analyze the role, scope, and impact of fiscal policy through its various tools on economic development, as well as to define and examine these tools and their influence on development. It also seeks to demonstrate the importance of economic development and its impact on the economic reality, which aspires to meet growing needs and demands in order to achieve economic well-being for society. This goal is achieved through the prudent use of expenditures and revenues. Therefore, the study reviews the impact of these tools on development in Iraq
"CAUSAL ANALYSIS OF THE RELATIONSHIP BETWEEN NET STABLE FUNDING AND BANK INVESTMENT: A STUDY ON A SAMPLE OF IRAQI PRIVATE COMMERCIAL BANKS FOR THE PERIOD (2017–2020)"
Full text linkThis study aims to measure the causal relationship between Net Stable Funding, represented by its indicators (Net Stable Funding Ratio, Loans to Total Deposits Ratio, and Cash to Total Deposits Ratio) as explanatory variables, and Bank Investment, represented by its indicators (Bank Investment to Total Deposits Ratio, and Bank Investment to Total Assets Ratio) as dependent variables. The research investigates the direction of this relationship using the Granger Causality test for short-term data and the Toda-Yamamoto causality approach for long-term data. Additionally, the correlation between the research variables is measured using the statistical software EViews 10 The study population consists of Iraqi private commercial banks. A sample of ten private banks listed on the Iraq Stock Exchange was selected due to their financial contribution to the development of the Iraqi banking sector. The research hypothesis was tested using a descriptive-analytical method based on the banks\u27 annual reports for the period from 2017 to 2020
PROJECT QUALITY: AN EMPIRICAL ANALYSIS OF PROJECT COMMUNICATION STRUCTURE AND CLIMATE AMONG CONSTRUCTION FIRMS IN NORTH CENTRAL NIGERIATY OF CONSTRUCTION FIRMS IN NORTH CENTRAL, NIGERIA
Full text linkEffective communication remains one of the critical success factors in projects, especially since construction firms engage many stakeholders within a tight schedule. This paper investigates the influence of project communication structures and climate on the project quality of construction firms in North-Central Nigeria. This research adopts a quantitative research design through a physical administration of 5-point Likert-scale structure questionnaires to respondents in the industry. The statistical analysis was done using multiple regression with the aid of SPSS 27. Findings indicate that both dimensions of communication significantly determine project quality and overall project success. Results depict that clear communication structures enable the avoidance of misunderstandings and proper articulation of the project milestones. Also, an appropriate climate, one of communication indicative of trust, openness, and shared cooperation, reduces project delays. Consequently, the research recommends establishing clear, hierarchical communication channels to minimize ambiguities. This ensures critical information flows through designated pathways, reducing delays and misunderstandings. Also, the research recommends that construction forms foster a supportive communication environment by promoting transparency, trust, and active listening
PROCUREMENT RISK MANAGEMENT AND SUPPLY CHAIN PERFORMANCE OF SACHET WATER PRODUCERS IN MAKURDI, BENUE STATE, NIGERIA
Full text linkThis study examined the impact of procurement risk management on the supply chain performance of sachet water producers in Makurdi, Benue State, Nigeria. Utilizing a census approach, data were collected from the entire population of 169 staff through a validated questionnaire, with a reliability coefficient of 0.854. Logit regression analysis, performed using SPSS Version 26, provided insights into the effects of various risk management practices on supply chain outcomes. The analysis reveals that contractual risk analysis (CRA) significantly enhances supply chain performance, with an estimate (B) of 0.498, a Wald statistic of 4.567, and a significance level of 0.002, indicating that each unit increase in CRA improves performance odds by approximately 3.645 times. This means that for each unit increase in contractual risk analysis, the likelihood of improved supply chain performance multiplies by 3.645. In contrast, supplier reliability assessment (SRA) shows no significant impact, with an estimated coefficient (B) of 0.065, a Wald statistic of 0.021, and a significance level of 0.885, suggesting limited effect on performance. Supplier risk assessment (SUA) is found to be statistically significant with an estimated coefficient (B) of 0.553, a Wald statistic of 2.608, and a significance level of 0.018, which implies that each unit increase in SUA boosts performance odds by about 2.738 times. Supply chain visibility (SCV) and sourcing and category management practice (SCM) show minimal impact, with estimates of 0.055 and -0.303 respectively, both statistically insignificant. The study conclude that not all procurement risk management practices contribute equally to supply chain performance as shown in the result, hence it is recommended among others that focusing on robust contractual risk management and comprehensive supplier risk assessments while considering resource reallocation from less impactful practices will be helpful for the studied firms