Finding the Impact of Asset Quality on Achieving Banking Flexibility Applied Research into Some "Banks Listed on the Iraqi Stock" Exchange

The study's main objective is to determine the impact of asset quality through its indicators on banking flexibility (financial leverage, actual cost of holding cash, external financing costs) in Islamic banks listed on the Iraq Stock Exchange for the period (2015-2022). To achieve the objective of the study, ready-made statistical models and quantitative methods for financial analysis were relied upon, as well as the multiple regression model using the least squares method, where the study concluded that the relationship between asset quality indicators and banking flexibility is a negative linear relationship, meaning that the higher the asset quality indicators, the lower the banking flexibility and vice versa. The research also presented a set of recommendations that can be used at the level of banking and financial institutions.