The research aimed to measure the type and direction of the relationship between the shareholders ' rights and the revenues of the banking services for a sample of Iraqi private commercial banks, which were selected in the style of the cluster sample. The two selected banks were: the Iraqi Islamic Bank for Investment and Development, and the Kurdistan International Bank for Investment and Development. After accomplishing the process of the quantitative analysis for the data of the two banks, the null hypothesis was accepted. This shows the absence of the relationship between the total shareholders' rights and revenues of banking services. The researcher has also come up with the conclusion that the Iraqi banking sector suffers from imbalances in the structure of funding, as the Central Bank of Iraq has imposed on the banks to increase their capital continuously in a manner that does not reflect their normal development, in addition to the failure of the bank to withhold the profits during the period under investigation and for unknown reasons. This was confronted by a recommendation that the Central Bank of Iraq should determine the rates of increase in the capital of Iraqi banks based on the results of their work and refrain from pursuing the current approach of imposing a random and previously assigned increase on all banks.
shareholders’ rights, capital, reserved profits, revenues of banking services.