A Master's Thesis at the University of Basrah Examines the Relationship Between Banking Technologies and Financial Performance

A master's thesis at the College of Administration and Economics, University of Basrah, examined the relationship between banking technologies and financial performance in the Iraqi banking sector.

The thesis, submitted by student Nabaa Sami Abdul-Ali, aimed to measure the impact of banking technologies on financial performance using the Theil-Sen method and to predict their future using the Holt forecasting model.

The thesis included a theoretical component covering the concepts of digital transformation and e-banking, and a practical component involving the analysis of financial and field data from Iraqi banks for the period 2017–2024. Advanced econometric and statistical models were used to link technological variables to profitability and liquidity indicators.

The thesis concluded that there is a positive and significant impact of technologies on return on assets (ROA) and short-term liquidity (LCR), while the impact on other indicators is partial.

The thesis recommended the need to intensify investment in banking technologies and expand digital transformation, emphasizing infrastructure development, as well as conducting future studies to keep pace with global developments in the banking industry.