Analysis of human capital and its role in financial performance A comparative study of a sample of Iraqi private banks

Abstract

Human capital is the decisive factor in the success of any business organization, despite the development taking place in the technical field and information technology, especially in financial and banking institutions. Therefore, it has become necessary to re-evaluate this resource from time to time in terms of quantity and quality. Therefore, the objective of the current research is to evaluate the human capital in a sample of Iraqi banks and to study the extent of the impact of this resource on the performance of banks represented in profitability indicators for two years (2016) and (2021) and to compare them, and to reach the goal of the research, the problem was identified with the relationship of human capital On the basis of the financial performance, and on the basis of the problem, one main hypothesis was identified, represented by "there is a difference in the value of human capital in Iraqi private banks between the years (2016) and (2021)" and to reach the results of the research, a number of financial and statistical tools and methods were used.