authors
Ibrahim Ali Kurdi

abstract
The research aims to identify and understand the challenges and difficulties facing the Iraqi banking system and propose appropriate solutions. The banking and financial sectors are characterized by rapid development and high competition, leading to the emergence of new financial institutions and banking mergers. Financial globalization has introduced new challenges in the financial world, which the Iraqi banking system must confront and overcome, especially after recent environmental changes (political, economic, and social). The research is based on the hypothesis that there is a gap and deficiency in the Iraqi banking sector that needs development. Necessary measures should be taken to reduce the gap through the adoption of development requirements and proposals. The study focuses on using financial tools to analyze data and measure banking efficiency through the return on equity model in the banks under study, presenting and commenting on these results. The research concludes that there is a delay in the performance of the Iraqi banking system and recommends that the Iraqi banking system should keep pace with environmental changes and adhere to the application of international standards.