Abstract

The problem of the research was that the possession of toxic assets by Iraqi banks, reflected in the market value of banking sector shares, the emphasis on the concept of these toxic assets, their impact and the extent to which they can be traded in Iraqi banks, and whether there is a reflection in the possession of such assets on the market value of shares. The research aims mainly to highlight toxic assets and their impact on market value through information provided by Iraqi banks, so it focuses directly on the study and analysis of the concept of toxic assets and their impact on the market value of shares, as well as the extent to which such assets are located on banks and the adequacy of capital In order to face and reduce risks, the most important outcome of this study is the inclusion of financial lists on these toxic assets, whose negative images affect the market value of the shares of the Iraqi banking sector and thus reflect on the nature of the operations.