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الرئيسية > The Interim Financial Reports...>الوصف

The Interim Financial Reports According to the International Accounting Standard "34" and Role in Improving the Quality of the Financial Statements of Iraqi Commercial Banks: Applied Study

المصدر: مجلة القادسية للعلوم الإدارية والاقتصادية
الناشر: جامعة القادسية - كلية الادارة والاقتصاد
المؤلف الرئيسي: Al-Baaj, Qasim Muhammad Abdullah (Author)
مؤلفين آخرين: Abdel-Abbas , Nadia Khudair (Co-Author)
المجلد/العدد: مج25, ع2
محكمة: نعم
الدولة: العراق
التاريخ الميلادي: 2023
الصفحات: 163 - 174
ISSN: 1816-9171
رقم MD: 1399059
نوع المحتوى: بحوث ومقالات
اللغة: الإنجليزية
قواعد المعلومات: EcoLink
مواضيع:
التقارير المالية | القوائم المالية | المعايير المحاسبية | المصارف العراقية
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المستخلص: The research aims to study the role of the interim financial reports through the standard of international accounting 34 interim financial reports and its role in Improving the quality of financial statements by implementing (4) of the private Iraqi banks listed in the Iraq Stock Exchange for 2016 and until 2020 and by (20) view. The search variables were measured by relying on the financial reports published for the Iraqi private banks and through the proceeding of the approved statistical tests such as the statistical analysis procedure by adopting the multiple linear decline form by using the statistical analysis program (EVIEWS 12)). Among the most important findings of the research is that the international accounting standard adopts 34 financial reports at a level that raises the improvement of the quality of the financial statements by providing adequate reports and honest representation and that can predict future profits and also work to prevent the increase in profit paving practices and income paving practices. The research also concluded that the value of the economic unit represented by banks in the research sample is affected by a group of factors, the most important of which is the quality of financial statements as well as other factors represented by internal factors: profitability, financial liquidity, the nature of the activity and external factors: foreign currencies, exchange rates, inflation, interest rates, political and economic factors, and social cases. And based on what is reached above, the research recommends the supervisory authorities and the authorities responsible for the financial markets, stressing the commitment of Iraqi banks to adopt the standards as required and keep pace with the updates and changes that occur in each criterion, as most of the sample banks did not record high levels of adoption throughout the adoption period. Moreover, the research recommends the necessity of organizing courses, seminars, and workshops by those with specialists on the application of international accounting standards and international financial reporting standards of financial reports in private Iraqi banks to help them understand the requirements and develop their skills by adhering to paragraphs and working with exceptions and alternatives stipulated for each criterion.
ISSN: 1816-9171

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