Abstract
The research aims to determine the extent to which there is an influence relationship between the continuity of the economic unit and each of the governance of investment policy and the cost of debt in companies listed on the Iraqi Stock Exchange. The problem of the research is to ask the question about the impact of the governance of investment policy and debt cost on the continuity of the economic unit, as the research was based on the hypothesis that there are statistically significant variables for the governance of investment policy and the cost of debt on the continuity of the economic unit, and a set of conclusions was reached through the research was The most important of them: the existence of an individual inverse relationship between the governance of the investment policy and the continuity of the economic unit on the one hand, and between the cost of debt and the continuity of the economic unit on the other hand, in addition to the existence of an influence relationship between the governance of the investment policy and the cost of debt on the continuity of the unit. Urging the application of the mechanisms and principles of corporate governance and investment policy governance by working to educate the community about them, and that their application is a safety against conflict of interests and fraud and protection of the interests of all parties. And in accordance with the principles issued by the OECD Development Organization, and the need for all units to be obligated to It is listed on the Iraq Stock Exchange by applying it through a law or instructions issued by the Central Bank of Iraq.