ارائه الگوي تاب‌آوري مالي بانك‌هاي تجاري و اسلامي عراق

Presenting the Model of Financial Resilience of Iraqi Commercial an‎d Islamic Banks

حسابداري

Abstract This study develops a context-sensitive framework for prioritizing the indicators of financial resilience for banking stability in Iraqi banks operating in a fragile emerging-market environment. Drawing on the financial resilience literature an‎d the institutional, economic, an‎d regulatory characteristics of Iraq, the study identifies the main dimensions, components, an‎d indicators that shape banks’ capacity to absorb shocks, maintain essential functions, an‎d sustain institutional continuity under financial an‎d operational disruption. Data were collected in 2025 (1404) from 33 academic an‎d professional experts in Iraq’s banking sector, including university professors, banking specialists, an‎d senior bank executives. To operationalize the framework, the study employs an integrated multi-criteria decision-making approach, using the Analytic Hierarchy Process (AHP) to determine the relative weights of the main dimensions an‎d components an‎d the Technique for Order Preference by Similarity to Ideal Solution (TOPSIS) to rank the indicators. The expert-based prioritization indicates that micro-level banking management received a higher relative weight than macro-level banking management, with weights of 0.5674 an‎d 0.4326, respectively. Among the components, the financial component received the highest global priority weight (0.2889), followed by corporate governance (0.1523), supervision (0.1311), policies an‎d controls (0.1237), an‎d laws an‎d regulations (0.1025). At the indicator level, forward-looking supervision an‎d forecasting, anti-money-laundering regulatory compliance, installment-loan share, prevention an‎d control of corruption, credit risk, an‎d liquidity management received the highest global priority weights in the expert-based framework. The study contributes to the literature by providing an integrated an‎d context-sensitive framework for prioritizing resilience-related factors in Iraqi banks an‎d by highlighting the relevance of internal management capacity, governance quality, regulatory discipline, an‎d risk control for resilience assessment an‎d improvement in fragile institutional settings. Keywords: Financial resilience, Banking stability, Iraqi banks, Emerging markets, Corporate governance, Credit risk, Risk management, AHP-TOPSIS.

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172050