This study aims to investigate the nature and intensity of the changes in corporate financial performance due to the corporate social responsibility (CSR) disclosures as a result of certain relationships between corporate governance and company performance in the non-financial sector. This study selected 625 non-financial companies across six organizations for economic cooperations (OECD) countries’ stock markets for the period of 10 years (2012–2021). For this qualitative study, corporate governance, financial performance, and corporate social responsibility score data were collected from the DataStream, a reliable database for examining the research on OECD countries’ listed companies. For the data analysis we applied various statistical tools such as regression analysis and moderation analysis. The findings of the study show that all attributes of the corporate governance mechanism, except for audit board attendance, have significant positive impacts on financial performance indicators for all the selected OECD economies except the country France. France’s code of corporate governance has a significant negative impact on return on asset (ROA) and return on equity (ROE) due to differences in cultural and operational norms of the country. The audit board attendance has no significant impact on ROA. Moreover, all the attributes except board size (BSIZ) have significant positive impacts on the earnings per share (EPS) in Spain, The United Kingdom (UK) and Belgium. The values obtained from the moderation effect show that Corporate social responsibility is the key factor in motivating corporate governance practices which eventually improves corporate financial performance. However, this study advocated the implications, Investors and stakeholders should consider both corporate governance and CSR disclosures when making investment decisions. Companies that prioritize both governance and CSR tend to have better financial performance and are more likely to mitigate risks. Moreover, the policy makers can improve the code of corporate governance in order to attain sustainable development in the stock market.

The current study aims to analyze the role of credit risk management in performance of commercial banks in Erbil. There is a high danger of insolvency and financial troubles for banks because of this method of loan origination. As shown by high levels of nonperforming loans, the KRG banking system's Commercial Bank Supervision Report found that most banks failed due to poor credit risk management. Due to the high level of non-performing loans, the profitability of the bank was damaged. The study developed five research hypotheses to measure the role of credit risk management in performance of commercial banks in Erbil. It was decided to use a quantitative approach to investigate the effect credit risk management has on the financial performance of commercial banks. 88 people from the Credit Risk Management departments of several commercial banks around the nation were selected as a convenience sample. These respondents included senior, intermediate, and practical level personnel. The study found that commercial banks with lower levels of nonperforming loans and capital adequacy ratios had higher returns on assets, indicating more effective methods of credit risk management. Total loans divided by the loan loss reserve ratio is the amount set aside for losses. The quality of a loan portfolio degrades as the ratio rises. The study recommended to improve credit risk identification, measurement, monitoring and controlling at selected commercial banks in Erbil.

This study investigated the effect of board characteristics on financial performance. The study examined board ownership, board independence and board meetings as the independent variables of the study and Return on Assets as the dependent variable which indicated the financial performance of the organization. The data was collected from companies from different industries spanning the years 2005 to 2016 From Iraqi Securities Commission and Stock Exchange in Iraq. The study was based on a deductive approach and a panel data but cross-sectional design. The data employed the panel data and multiple regression analysis. The data employed the panel data and multiple regression analysis with the aid of Microsoft Excel and Statistical Package for Social Sciences (SPSS). The results revealed a positive relationship between board independence and board ownership with financial performance. However, increase in board meetings was found to negatively affect the company’s Return on Assets. The paper recommended that the management of listed companies maintain having more non-executive directors and independent directors with ownership as this enhanced objectivity and ensured alignment of interests between shareholders and the directors.

This research seeks to analyze the Effect of ESG Performance on Profitability of Non-Financial Firms: Empirical Insights from the UK, Index during the period from 2012 to 2021. This research constitutes a confirmatory study employing a quantitative methodology. The study draws upon secondary data sourced from the Refinitiv website, encompassing a comprehensive sample of 215 companies that were active and registered during the analyzed timeframe. The focus was on non-financial enterprises, ensuring complete data coverage of relevant variables. To analyze the relationships, a panel data regression approach was adopted, employing the GMM model as the chosen estimation technique. In our analysis, ESG combined score (ESG_CS) emerged as a positive driver of profitability (ROA), while Social (SOC) and Environmental (ENV) factors exhibited negative influences. Governance (GOV) had an insignificant relationship with ROA, aligning with stakeholder theory. In the case of Return on Equity ('ROE'), our findings revealed that environmental and social factors (ENV and SOC) exerted detrimental effects. This succinct summary highlights the complex dynamics shaping financial performance in our analysis.

This study examines the relationship between fuzzy logic and the audit process with the mediation role of preliminary planning, internal control system and the audit report. A total of 150 auditors and financial professionals from various commercial banks in Northern Iraq are selected on the ground of random sampling technique. The study evaluated the collected data using mediation techniques in order to explain the relationships between the variables. The findings show that using fuzzy logic has a statistically significant impact on audit procedures, notably correlation analysis, preliminary planning, internal control system evaluation, and audit report preparation. Furthermore, the study shows that preliminary planning and the internal control system both play a role in mediating the relationship between fuzzy logic utilization and audit procedures. Based on these findings, the study recommends that commercial banks in Northern Iraq incorporate fuzzy logic into their auditing processes. The benefits of fuzzy logic deployment will be maximized by emphasizing auditor training and skill development, standardizing techniques, and regular evaluation. Moreover, this study provided the significant implications for the legislators, investors and the policy makers to make the transparent audit process.

Principally, Management In Iraq's Automobile Rely On Evidence From The Company's Ais. Quality Reports Are Quite Important For Achieving An Optimal Investment. The Traditional Approach In Which Financial Data Are Recorded, Is Summarized, And Reported By Companies That Has Led To Less Optimum Judgments. Good, Dependable Accounting Systems Investments Which Have Become A Vital Priority For Every Management Since They Contribute To Improved Company Performance Management And Analysis. The Researchers Have Thus Examined How Automotive Manufacturers Use And Utilize Accounting Systems And Their Effects On Organizational Efficiency. Researches Are Essential In Establishing The Advantages Derived From The Integration Of Accounting Information Systems Into Their Operations For Selected Car Businesses And Other Businesses In The Same Industry. To Improve The Organizational Effectiveness, Automobile Companies Measured The Model. This Study Is Considered Valuable For Other Researchers Interested In The Area Since The Study Has Set Up A Platform For Conducting Further Investigations On The Subject. Descriptive, Correlation And Regression Analysis Research Methods Are Used As The Design Of The Investigation. Furthermore, In Data Gathering And Analysis, Qualitative And Quantitative Methodologies Were Used. The Descriptive Approach Is Considered Appropriate Since It Appropriately Covers Primary Goals And Research Issues Outlined In The Study. Both Main Data Were Collected. Primary Data Were Acquired From The Chosen Firms By Way Of Questionnaires To Randomly Chosen Staff. Primary Data Were Acquired And Surveys Disseminated And The Respondents Completed The Questionnaires. The Results Of This Research Show That Accounting Information Systems Are A Significant Instrument For Successful Management, Decision-Making, And Control Activities Of Firms. The Findings Are Consistent With Empirical Evaluations That Show That Ais Is Associated To The Organization's Effectiveness. To Monitor And Coordinate The Actions Of An Organization, Ais Is An Efficient Policy Making Tool. The Research Findings Indicated That Ais Was Essential In The Generation And Delivery Of Quality Accounting Information To Decision Makers On A Timely Basis. In Other Words, Empirical Results Revealed A Stronger Influence On Organizational Efficiency Of Car Firms In Iraq On Accounting Information Systems.