Jinan Ismail Salih
The main objective of the current research is to test the effect of systemic risk in the financial performance of a sample of Iraqi companies for the period from 2019 to 2020. The research data was obtained through the Iraq Stock Exchange website and the official websites of the research sample companies. Systematic risk were measured through one indicator (beta indicator), as well as financial performance was measured through its indicators (return on assets, return on equity, return on market value and return on sales), and this was done by using some financial equations and statistical methods, which were analyzed using the program (SPSS v.22). The results of the research showed that there is an adverse effect of systemic risk in the financial performance of the Iraqi companies, the research sample, during the COVID-19 pandemic.