The Department of Financial and Banking Sciences at the College of Administration and Economics, University of Mosul, discussed on Thursday, November 5, 2026, a Master’s thesis titled “The Impact of Financial Flexibility on Bank Credit within the Iraqi Banking Environment,” submitted by student Yamama Hani Mohammad-Ali Abdul-Salam in Discussion Hall No. (2).

​The study aimed to analyze the impact of financial flexibility on bank credit through an econometric application on a sample of Arab banks, including Iraqi banks, for the period (2010–2024). It also measured the reflection of financial flexibility indicators, particularly liquidity ratios and financial leverage, on banking credit activity.

​The study arrived at several conclusions, most notably that financial flexibility constitutes a fundamental factor in strengthening banks’ capacity to sustain credit activity and adapt to economic fluctuations. It further demonstrated that balanced management of liquidity and capital structure contributes to enhancing credit allocation efficiency and mitigating financial risks, thereby supporting stability in banking performance and bolstering its ability to navigate economic shifts.

​The examination committee consisted of Professor Dr. Doaa Noman Al-Husseini – College of Administration and Economics / University of Mosul – Chair, Associate Professor Dr. Mayada Salah Al-Din Taj Al-Din – College of Administration and Economics / University of Mosul – Member, Associate Professor Mr. Mohammad Thannoon Mohammad – College of Administration and Economics / University of Mosul – Member and Associate Professor Dr. Zahraa Ahmed Al-Nuaimi – College of Administration and Economics / University of Mosul – Member and Supervisor.