Total quality management (TQM) for state-owned companies has special importance since it performs an influential role of the economic activity. It represents a crucial part to improve quality of finan

A number of joint-stock companies listed in the Iraq Stock Exchange have been exposed to bankruptcy and great losses, especially in the banking sector, which is one of the most important and largest s

The economic unit seeks funding from investors and creditors as well as attracting customers seeking the services or products of these units. The most attractive way for all beneficiaries of the infor