Al Jbori, A.A. et al. 2026. The Moderating Role of Cash Liquidity in the Relationship between Operating Cash Flows and Earnings per Share: An Applied Study in the Iraqi Banking Sector. Al-Ghary Journal of Economic and Administrative Sciences. 22, 1 (Jul. 2026), 48–73. DOI:https://doi.org/10.36325/ghjec.v22i1.20735.