The College of Administration and Economics at the University of Baghdad discussed , a master’s thesis in field of Business Administration by the student (Waleed Khaled Ali) and tagged with (The effect of the asset structure on the value of the bank and the mediating role of the financial structure / an analytical study of a sample of banks listed in the Iraq Stock Exchange Finance) , Under supervision of (Dr. Hanadi Sakr Maktouf )
This study aims to provide a descriptive achievement of the variables studied and to show the knowledge and intellectual developments that contribute to achieving a basic goal represented in how to increase the value of the bank through the role played by the management of bank assets and liabilities in this. And the mediating role of the financial structure, as financing and investment decisions are among the most important decisions of the financial management of business establishments, for its important role in the continuity and growth of business, in addition to the importance of the banking sector, as this sector constitutes one of the most important economic sectors because of its important role in collecting savings and returning Directing it to various economic activities and individuals, especially since the banking sector is considered one of the sectors that are exposed to various internal and external risks that affect the level of its performance, as the research community represents the Iraqi private banks listed in the Iraq Stock Exchange, which number (46) banks, while the research sample included (14 ) A bank among (46 banks) listed in the Iraq Stock Exchange, and the research sample was selected based on certain criteria that meet the requirements of the research after excluding Islamic banks, due to the difference in the nature of the work of these banks, while a number of banks were excluded due to the lack of financial statements For certain years during the period (2010-2021), the researcher also relied on the data and reports of those banks, using the financial and banking ratios and the Tobin Q value), and the data was analyzed using the statistical program (SPSS V.28), to analyze the results, and the program was also used to test the significance of regression between variables, as well as its use in calculating the correlation coefficient and the coefficient of determination (R²), which interprets the regression model and measures the significance of the regression equations.
As the researcher reached a conclusion showing that the research sample banks resorted to positively employing their asset structure to improve the value of the bank directly, as well as improving the value of those banks indirectly through the financial structure and through the mediation of the college.