Abstract

The current research aims to measure the role of certain financial indicators (capital adequacy, credit risk, bank size, capital structure, liquidity ratio, cash credit to total deposits ratio, and deposits to total liabilities ratio) in enhancing financial performance through management efficiency as a mediating variable. The research population consists of the commercial banks listed on the Iraq Stock Exchange, which is characterized by high performance. The sample of the research was formed from (10) banks, namely (Iraqi Union, Mansour Investment, Iraqi Investment, Iraqi National, Mosul for Development and Investment, Sumur Commercial, Baghdad, Ashur International, Iraqi Commercial, and Economy for Investment). The time series extended from (2016-2024), and the financial statements listed on the Iraq Stock Exchange were relied upon as a tool for data and information collection. The research concluded with a set of results, the most important of which is the increase in capital adequacy ratios and liquidity ratios, which explains the weakness of available investment opportunities.