This plaque relates closely in style and subject to art of the Neo- Assyrian Empire, centered in Assur on the Tigris and occupying the heart of Mesopotamia. The language of the cuneiform inscription, however, designates this as Neo-Elamite, a smaller kingdom to the South and East of Assyria, with its capital in Susa.
For a related apotropaic plaque with a perforation for suspension, of similar scale and style, preserving two male smiting figures clad in short fringed and belted garments, see no. 142, p. 201 in Harper, Aruz and Tallon, eds., The Royal City of Susa, Ancient Near Eastern Treasures in the Louvre. As Muscarella notes, op. cit., "although manifestly of Elamite background - as evidenced by the style ... this scene matches, in iconography and in all details of style, one commonly seen in Neo-Assyrian art."