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The Study focused on testing the relationship between the cost of capital for a sample of Iraqi industrial companies and the value of the company and its performance, by insert the cost of shares and financial leverage. Due what the cost of capital represents in achieving stability in profits and then maximizing the market value of the company. Therefore, the study sought to deal with the cost of Capital as one of the inputs used to explain the value of the company through the information stated in the financial statements, and this information includes valuable signal for investors and lenders to enable them to formulate their financial decisions. In order to test the research hypothesis, The cost of capital was measured for a random sample consisting of 12 companies from industrial companies contributing to the Iraqi market for the period 2010-2018 using annual data, The study indicated an additional test to measure the value and performance of the company, through its financing decision, and in detail the cost of capital was measured as the linking function to changes in the company's value and financial performance, and the study concluded that there is an impact of the cost of capital in the interpretation of the value of the company (Tobin Q) for the study sample companies, which It necessarily means that companies borrow and increase capital when their cost is less than return on investments. As the percentage of what the cost of capital explains in determining the value of the company increases after the cost of the capital has been included, meaning that the cost of capital can be relied upon to interpret the value of the company, the study suggests and given the importance of estimating methods of calculating the cost of capital between companies and using them to predict the value of the company. The study suggests that the financing decisions of the company’s management be included in the mechanism of calculating the financial analysis by dealers in the financial market to estimate its cost and its management accurately.

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The aim of the research is to examine the effect of the banks' financial objectives, which are represented by independent variables (deposit growth, revenue growth, loan volume, and investments), on the dependent variables (return on assets and net accounting profit), the research community consists of all Jordanian commercial banks listed on the Amman Stock Exchange (13 Banks), for the period (2012-2016), Numerous statistical measures were used, such as central tendency scales, standard deviation and dispersion, and Pearson correlation coefficient was used to measure the strength of the relationship between variables and multiple regression analysis (Pooled Data Regression).The results of the study were the following: The Jordanian commercial banks listed on the ASE managed to maintain positive profitability during the period (2012-2016), as evidenced by the return on assets and net accounting profit of the banks. Profitability varied from bank to bank and year to year. The results also showed the ability of Jordanian commercial banks listed on the ASE to achieve good growth rates in the volume of deposits and revenues during the period of study, with different levels and differences between banks.Through the results, several recommendations were formulated the most important of these is that it is important for banks to increase their investments in financial assets. This has the effect of enhancing and diversifying the sources of income of commercial banks, thus increasing their revenues and maximizing their profitability. Deposits are a major source of bank funds, but at the same time include costs of interest paid for depositors. Therefore, any growth in the volume of deposits must be matched by growth in the financial investments of banks in order to maintain the profit margin achieved.

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Liquidity is a problem in the case of availability and the inability of these banks to refine the surplus, as reflected negatively on the revenues and profits that can be achieved.In order to contribute to the solution of this problem, this study dealt with the proposal to reorient the loan portfolio to the banks of the sample of the research based on the theory of the expected income in an attempt to find new lending opportunities (the slice of the Iraqi employees) contribute to solving the obvious conflict between the objectives of the bank which is profitability, liquidity and safety.The problem of the study was to prove the rise in liquidity indicators with the analysis of the low levels of employment and thus the low returns in commercial banks. The main conclusions are to prove the validity of the hypothesis adopted in the research (high liquidity indicators and low levels of employment and profits in commercial banks) Recommendations The most important of these is the need to move to the use of the theory of income expected to build an efficient loan portfolio because it is important to deviate degrees and levels of safety to avoid risk

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The study of deposits and credit is of great importance in the statement of the efficiency of the management of the bank and is the basis on which the bank in the management of liquidity and profitability management and risk management may be a decrease in total deposits and increase credit high impact on increasing liquidity risk and high profit rate or vice versa The study focuses on four aspects: deposits, credit, profitability indicators, And share price the importance of coordination between deposits and credit to reach a certain level of profitability offset by maintaining the share price that reflects the bank's value. The analysis was adopted through the use of the statistical program SPSS to determine the nature of the relationships between the variables of the study. Payment in order to achieve coordination between applicants 'applications and borrowers' repayments.

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The study aimed to measure the effect of applying the disclosure and transparency standards criteria adopted by the Saudi Arabian Monetary Authority on improving performance indicators in the Saudi banking sector, by measuring the extent of the impact of the bank's financial indicators represented by liquidity, profitability and return on assets in Saudi banks by applying the criteria of disclosure and transparency, which is one of the Main principles in the list of governance, which was approved by the Saudi Arabian Monetary Authority. The analytical approach was followed to achieve the goal of the study, as the financial statements of Saudi banks were analyzed during a period of 8-year to test four hypotheses related to measuring the presence of statistically significant differences between the performance indicators of banks before and after applying the disclosure and transparency standards imposed on Saudi banks. The results of the research confirmed the existence of an inverse relationship between the bank’s liquidity and the percentage of Saudi banks ’profits. The more liquidity, the lower the profitability level of banks, which indicates that the high liquidity in Saudi banks has led to a low profitability in this time period, and the study recommended that The need to pay attention to the concept of disclosure and transparency among all related parties in Saudi banks, and banks should find a balance between liquidity and profitability

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The study dealt with non-performing assets as an explanatory variable and with banking stability as a response variable through two indicators (return on assets, liquidity coverage). The study was designed to test the relations of influence between non-functioning assets and banking stability. The study population is from the private commercial banking sector in Iraq. The sample of the study was a vertical sample. A sample of (8) banks, For a time series spanning between (2007 - 2015) was selected and the study included two hypotheses to test the relations of influence between their variables. The results of the study were analyzed using financial equations and some statistical methods based on a set of ready-made software such as SPSS.V.20. The results showed that the study hypotheses are consistent with the negative impact of the non-operating assets on both the return on assets and the liquidity coverage. In a precarious situation

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