The Role of Financial Ratios in Improving the Quality of Financial Reports: An Applied Study on a Sample of Banks Listed in the Iraqi Stock Exchange
| المصدر: | مجلة القادسية للعلوم الإدارية والاقتصادية |
|---|---|
| الناشر: | جامعة القادسية - كلية الادارة والاقتصاد |
| المؤلف الرئيسي: | Al-Timimi, Nadhim Shaalan Jabar (Author) |
| مؤلفين آخرين: | Qahir, Anwar Yassin (Co-Author) |
| المجلد/العدد: | مج24, ع1 |
| محكمة: | نعم |
| الدولة: |
العراق |
| التاريخ الميلادي: |
2022
|
| الصفحات: | 226 - 238 |
| ISSN: |
1816-9171 |
| رقم MD: | 1269190 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| رابط المحتوى: |
الناشر لهذه المادة لم يسمح بإتاحتها. |
| المستخلص: |
The aim of this research is to qualify the ability of financial analysis indicators to improve the quality of financial reports for a sample of private banks listed on the Iraqi Stock Exchange. Adequacy of capital, investment of funds indicator, indebtedness indicator, profit quality indicator and studying the impact of the outputs of these ratios on improving the quality of financial reports. Two types of statistical methods have been used. The first is descriptive statistics represented by finding the values of general statistics such as the arithmetic mean and standard deviation that give a clear picture of The nature of the data and its characteristics, and the other type is the analytical statistics represented in the analysis of correlation relationships and impact relationships between variables, where simple linear regression was used, and the statistical program Spss vr. 24 was used in order to extract results from the data. It seeks to enhance decisions by assisting the decision maker to reach the reality of the financial situation of the economic unit and the absence of an impact of financial analysis using As long as financial indicators improve the quality of financial reports. |
|---|---|
| ISSN: |
1816-9171 |
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