2024, Vol. 7, Issue 2

author(s)
Anwar Mhmood Ghaffoori, Muhammad Ahmed Jassim and Omar Kareem Kadhem

abstract
The study aimed to know effect funding sources in debt represented by (cash insurance, borrowed money) in liquidity represented by its indicators (turnover ratio, cash ratio to achieve this goal, the study dealt with the method of content analysis of the annual financial statements published on the website of the Iraqi Stock Exchange for banks (the National Bank of Iraq, the Trans-Iraq Bank, the Iraqi Investment Bank) the study sample and for the period extending from (2012- 2023), to collect primary data for the purpose of measuring the study variables and dimensions. Correlation and regression models were used in the statistical program (SPSS) to examine the relationship and influence between these variables and dimensions. The study concluded that there is a significant and statistically significant effect of funding sources.in debt in all its dimensions Liquidity For the banks in the study sample, the impact varied between negative and positive, as the impact was significant and negative in the indicators. Liquidity in all its dimensions represented by (trading, cash),The study recommended Necessarily Iraqi commercial banks invest in financing sources in debt Within deadlines that are consistent with their due dates, with the aim of achieving returns and improving rates. Liquidity in banks study sample. The need to prioritize funding sources, especially in debt from there, to choose the most beneficial and least costly source for the commercial bank.