Author(s): Rafiaa Ibrahim AL-Hamdani, Abd ALjalil A. Omran
The current study aims at testing the effect of financial flexibility upon reducing financial fragility in a sample of commercial banks, specifically (9) commercial ones listed on the Iraqi Stock Exchange from 2004 to 2019. The debt-to-equity ratio was determined as an indicator for measuring financial flexibility, And the Texas indicator for measuring financial fragility. The descriptive and analytical approach was used in the financial description and statistical analysis in the practical side of the data and information contained in the financial reports and statements of the sample studied. It also used ready-made software, including Excel (2010) and (SPSS.V.22), to test the hypothesis, Answer the question related to the study problem and reach the goals. The research also reached a set of results, The most important of which is, Financial flexibility affects the reduction of financial fragility, And the research presented a set of recommendations, Including, The need to work on finding a flexible financing structure that meets the financial needs of the bank, And takes into account the return and risk on the one hand, And the deadlines of financial obligations on the one other hand.