Abstract
The research aims to demonstrate the extent to which the )TAXES( index can be used to examine financial fragility in Iraqi commercial banks, Specifically (9) commercial banks listed in the Iraqi Stock Exchange, For the period (2004-2019). The descriptive and analytical approach was used for the data and information contained in the reports and statements for the research sample banks, and ready-made software was used, including (Excel-2010) and (SPSS.V.22), to test the hypothesis and answer the question related to the problem of the study and reach the goals. The research showed high financial fragility, and the research also presented a set of recommendations, including: The necessity of adopting the Texas index by commercial banks to test the strength of their financial position and to enhance the rates achieved for this indicator.
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