The Impact of Financial Flexibility on Capital Structure Costs: An Analytical Study of Some Islamic Banks Listed on the Iraqi Stock Exchange

The main objective of the study is to determine the impact of financial flexibility through its following indicators (cash assets, debt viability, and financial leverage) on capital structure costs (debt costs and equity costs) in Iraqi Islamic banks listed on the Iraqi Stock Exchange for the period (2016-2022). To achieve the objective of this study, the statistical methods model was relied upon as a multiple regression model, using the least squares method, as the study concluded that the relationship between financial flexibility indicators and capital structure costs is a negative linear relationship, meaning that the greater the financial flexibility, the lower the capital structure costs. The research also provided a set of recommendations that relevant parties can use.