SectionData for theses & research

Data for researchers

Financial statements of Iraqi listed companies, in a ready-to-analyse Excel file

For master’s and PhD theses and research: the annual financial statements of the banks and companies listed on the Iraq Stock Exchange, one row per company and year, ready for SPSS, Stata and EViews, with the original report link for every year.

157company-years of audited financial statements

85 listed companies · 2014 to 2025 · more years added continually

Packs

  • Iraqi banks

    Listed commercial and Islamic banks: deposits, credit, net interest income, profit and capital, with profitability and liquidity ratios.

    41 companies · 67 company-years

    40,000 IQD

    One payment · updates free
  • Non-financial companies

    Industry, hotels and tourism, services, agriculture, investment and telecoms: revenue, expenses, profit, assets and cash flow.

    40 companies · 84 company-years

    40,000 IQD

    One payment · updates free
  • All listed companies

    Everything above plus the insurers, in one file with two sheets: banks and the other companies.

    85 companies · 157 company-years

    60,000 IQD

    One payment · updates free

Years available

YearIraqi banksNon-financial companiesAll listed companies
2025202042
2024413479
202361420
2022—44
2021—11
2020—22
2019—22
2018—22
2016—22
2015—22
2014—11

Companies per year in each pack. Older years (back to 2015) are being added, and reach buyers free when they download again.

What is in the file

  • An analysis sheet: one row per company and year with short English variable names that import straight into SPSS, Stata and EViews
  • Balance sheet, income statement and cash flow, in Iraqi dinars
  • Financial ratios: return on assets and equity, margins, liquidity, leverage and earnings per share
  • A variable guide in Arabic and English, with the statement each figure comes from
  • The original report link at the Iraq Securities Commission for every company and year, for your citations

How the figures are checked

  • The figures are read from the financial reports published by the Iraq Securities Commission.
  • Only years that pass the accounting checks go in: assets = liabilities + equity, and revenue − expenses = operating profit.
  • Every figure has its source link, so you can check it yourself.

Thesis topics this data serves

Most master’s and PhD topics in accounting, finance, banking and business administration need the same variables:

  • Financial performance of Iraqi banks
  • Capital structure and profitability
  • Dividend policy and market value
  • Earnings management and earnings quality
  • Capital adequacy and liquidity in banks
  • Corporate governance and financial performance
  • Islamic versus conventional banks
  • Determinants of industrial company profitability
  • Predicting financial distress (Altman Z-score)
  • Financial ratios and stock returns
  • Working capital and liquidity
  • Financial leverage and risk

What you might call it

Universities and reports use different names; all of these are in the file:

Final accounts (al-hisabat al-khitamiya)
A company’s annual financial statements at year end: balance sheet, income statement and cash flow.
Financial statements · financial reports · annual reports
Other names for the same statements, as companies file them with the Iraq Securities Commission.
Balance sheet · statement of financial position
Assets, liabilities and equity at year end.
Income statement · profit and loss account
Revenue, expenses and net profit for the year.
Cash flow statement
Cash from operating, investing and financing activities.
Financial ratios · performance indicators
Return on assets (ROA), return on equity (ROE), profit margin, earnings per share (EPS), current ratio, leverage and capital adequacy.
Panel data
Several companies over several years, the layout of the analysis sheet in the file.
Study sample
The listed companies with audited statements in the years you choose, shown in the coverage sheet.

Citing the data

Data source: IQWealth (iraqsm.com), extracted from the financial reports published by the Iraq Securities Commission.

Questions

Where can I get financial statements of Iraqi companies for a thesis?

IQWealth (iraqsm.com) provides the annual financial statements of the banks and companies listed on the Iraq Stock Exchange in one Excel file, one row per company and year, with the original Iraq Securities Commission report link for every year.

Is the data ready for SPSS, Stata or EViews?

Yes. The analysis sheet is a panel (company × year) with short English variable names, so it imports without cleaning, together with a guide explaining each variable.

Which years are covered?

The years in each pack are listed in the “Years available” table on this page. Older years back to 2015 are being added, and buyers get every new year free by downloading again.

Can I use the data in a thesis and publish it?

Yes, for research and theses, citing IQWealth (iraqsm.com) as the source. The file itself may not be resold or published in full.

Is there a pack with only Iraqi banks?

Yes. The “Iraqi banks” pack holds the listed commercial and Islamic banks only, with bank variables such as deposits, credit and net interest income.

Where can I find the final accounts of Iraqi banks?

The final accounts of the banks listed on the Iraq Stock Exchange are in IQWealth’s “Iraqi banks” pack, in one Excel file with the balance sheet, income statement and ratios for every bank and year.

Does IQWealth provide ROA and ROE for Iraqi banks?

Yes. Every pack has a ratios sheet: return on assets (ROA), return on equity (ROE), net margin, earnings per share (EPS), current ratio and leverage, plus capital adequacy for banks where disclosed.

How many companies can my study sample have?

This page shows the companies in each pack and per year, and the file has a coverage sheet with the years available for each company, so you can pick your sample from it.

Are the figures audited?

They come from the annual financial reports filed with the Iraq Securities Commission, which are audited, and only years that pass IQWealth’s accounting checks go into a pack.

How do I import the file into Stata, EViews or R?

The analysis sheet has one row per company and year with ticker and year columns: in Stata use import excel then xtset on ticker and year; in EViews open it as a panel; in R use readxl.

Is there data on Iraqi insurance companies?

Yes. The listed insurers are in the “All listed companies” pack, with the banks and the other sectors.

Can I download the original financial reports?

The file has the link to the original PDF report at the Iraq Securities Commission for every company and year, so you can check and cite it.

How do I pay?

By card or e-wallet through the Wayl payment page; the file can be downloaded from this page as soon as the payment goes through.