Global Journal of Economics and Business

Volume 13 - Issue 4 (3) | PP: 328 - 344 Language : العربية
DOI : https://doi.org/10.31559/GJEB2023.13.4.3
215
75

The Influence of Accounting and non-Accounting Variables on The Iraq Stock Exchange Performance: Literature Review

Diler Saleem Ali
Received Date Revised Date Accepted Date Publication Date
18/7/2023 7/8/2023 17/8/2023 11/9/2023
Abstract
Objectives: The study aimed to identify the impact of some of these accounting, financial, and economic determinants on the Iraqi financial market as a case study for the period (2011-2023). Methods: The methodology used is a systematic methodology for reviewing and synthesizing the literature on a specific topic that began with (defining the research question and strategy, inclusion and exclusion criteria, and sorting and selection criteria with synthesis and analysis). This study reviewed several studies that attempted to identify the role of some accounting and non-accounting determinants on the Iraq stock exchange, especially after ensuring the impact of some of these determinants on the Iraq stock exchange despite the recent establishment of the market and its short life compared to some other financial markets in the Middle East. Results: The results of the review of the studies show no constant trend in the impact of accounting determinants on the performance and development of the Iraq stock exchange indicators. Thus, the relationship between these variables and the market performance was not decisive, with no agreed results on the impact of non-accounting determinants such as financial, economic, and political on the performance and development of these market indicators, so there is an opportunity for researchers to work on broader discovery to know the impact of the determinants of the Iraq stock exchange. Conclusions: The study suggests that researchers should work to explore more widely to know the impact of the determinants of the Iraqi stock market. Therefore, this study tried to contribute to the theoretical aspect by knowing the determinants of the Iraqi financial market to provide the necessary information for market management to know and address the determinants and make the market work more efficiently and effectively. The study also suggests that there should be continuity in research and study of this relationship in the future and that it should be of greater interest to researchers and academics in order to know the most important of these determinants for the Iraqi stock market.


How To Cite This Article
Ali , D. S. (2023). The Influence of Accounting and non-Accounting Variables on The Iraq Stock Exchange Performance: Literature Review. Global Journal of Economics and Business, 13 (4), 328-344, https://doi.org/10.31559/GJEB2023.13.4.3

Copyright © 2024, This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.