Journal of Resource Management and Decision Engineering In Press 2027 11 01 The Interplay of Regulatory Frameworks, Market Competition, and Financial Transparency in Shaping Bank Risk-Taking Behavior: Evidence from Iraq The Interplay of Regulatory Frameworks, Market Competition, and Financial Transparency in Shaping Bank Risk-Taking Behavior: Evidence from Iraq 1 18 EN Journal Article 2026 05 11 <p>This study aimed to investigate the independent and interactive effects of regulatory frameworks, market competition, and financial transparency on the risk-taking behavior of commercial banks in Iraq. A quantitative, longitudinal, causal-explanatory design was employed using quarterly panel data from 21 Iraqi commercial banks over 2010–2024, producing an unbalanced dataset of 1,086 bank-quarter observations. Bank risk-taking was primarily measured by the non-performing loan ratio, with the Z-score used for robustness analysis. Regulatory strength, market concentration, financial transparency, capital adequacy, profitability, liquidity, lending intensity, bank size, GDP growth, inflation, exchange-rate volatility, and oil-price changes were incorporated into the models. Pooled OLS, fixed-effects, random-effects, and two-step System-GMM estimations were applied, together with interaction effects, diagnostic tests, ownership-specific estimations, and alternative model specifications. Fixed-effects estimates showed that stronger regulation (β = -2.964, p &lt; .001), greater financial transparency (β = -3.487, p &lt; .001), and higher market concentration (β = -9.847, p &lt; .05) significantly reduced non-performing loans. System-GMM results confirmed persistence in bank risk (β = 0.618, p &lt; .001) and retained significant effects for regulation (β = -2.417, p &lt; .001), transparency (β = -2.931, p &lt; .001), and concentration (β = -8.362, p &lt; .05). Transparency strengthened the risk-reducing effect of regulation (β = -2.147, p &lt; .01) and mitigated competition-related risk (β = -7.516, p &lt; .05). Robustness analyses using the Z-score, alternative concentration measures, winsorized data, and ownership subsamples produced consistent results. Bank risk-taking in Iraq is shaped by the combined effects of prudential regulation, competitive pressure, and disclosure quality, with financial transparency functioning as a key disciplinary mechanism that reinforces regulatory effectiveness and constrains competition-induced risk.</p> https://journalrmde.com/index.php/jrmde/article/download/430/397