UPSI Digital Repository (UDRep)
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Abstract : Universiti Pendidikan Sultan Idris |
The purpose of this study was to examine the relationship between financial
engineering and financial performance using internal control as a moderating variable in
Iraqi banks. A quantitative approach using Structural Equation Modeling (SEM) was utilized as
research design to answer six research questions and ten hypotheses. The sample consisted
of 377 respondents comprising managers (n=49), account managers (n=177), audit managers (n=61),
finance managers (n=90) from 710 Iraqi bank branches that were selected using a stratified
random sampling. Seven sets of questionnaire were used as instrument to collect the data. SEM was
used to analyze the data. In general, the result showed a strong and significant
correlation (r=0.85; p |
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