Abstract

The Iraqi private banks contribute to the development of the Iraqi banking sector and the provision of modern banking services, thus contributing to the development of the efficiency of the Iraqi banking sector. Therefore, the study of the financial flexibility of Iraqi private banks is of great importance to test the flexibility and development of Iraqi private banks, as the research aims to test the impact of financial flexibility in The profitability of a number of Iraqi private banks, as the sample included a number of banks, which numbered (9) private Iraqi banks for the period from (2015-2020). The research hypotheses were tested using a multiple linear regression model through the program (Eviews 10), and the research found that there is a significant effect of financial flexibility on profitability represented by the indicators (the rate of return on equity and the return on assets, the rate of return on deposits, and the rate of return on The research also presented many proposals, the most prominent of which were: Banks that have high financial flexibility should take advantage of that flexibility and not exaggerate it by accumulating sources of funds for the purposes of supporting liquidity away from granting credit and making investments, which leads to harming profitability because the relationship between The two are opposite.