Board Characteristics, Ownership Structure and Bank Performance: Evidence from Iraq

: This paper presents the key role of corporate governance on the performance of banks in Iraq. This study aims to examine the relationship between board characteristics, ownership structure, and bank performance by considering panel data of18 banks for period 2005-2021 in Iraq. This relationship is estimated by using the panel OLS and regression technique. The findings reveal there is a significant positiverelationship between board composition, family ownership, board size and bank performance. Additionally, findings show that female board of directors is one of the reasons to make down the bank performance in Iraq. Taken together, this study finding recommended to regulators, in particular for the current financial reform of corporate boards.