The Role of Disclosure of Operational Sectors on the Transparency of Financial Performance and its Reflection on Banking Performance: An Applied Study
| المصدر: | مجلة القادسية للعلوم الإدارية والاقتصادية |
|---|---|
| الناشر: | جامعة القادسية - كلية الادارة والاقتصاد |
| المؤلف الرئيسي: | Al-Baaj, Qassim Mohammed Abdullah (Author) |
| مؤلفين آخرين: | Obaid, Nahla Mohammed (Co-Author) |
| المجلد/العدد: | مج26, ع2 |
| محكمة: | نعم |
| الدولة: |
العراق |
| التاريخ الميلادي: |
2024
|
| الصفحات: | 108 - 121 |
| ISSN: |
1816-9171 |
| رقم MD: | 1526615 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Disclosure | Disclosure of Operational Sectors | Financial Reporting Standard IFRS8 | Transparency of Financial Reporting
|
| رابط المحتوى: |
الناشر لهذه المادة لم يسمح بإتاحتها. |
| LEADER | 02626nam a22002297a 4500 | ||
|---|---|---|---|
| 001 | 2269834 | ||
| 041 | |a eng | ||
| 044 | |b العراق | ||
| 100 | |9 809828 |a Al-Baaj, Qassim Mohammed Abdullah |e Author | ||
| 245 | |a The Role of Disclosure of Operational Sectors on the Transparency of Financial Performance and its Reflection on Banking Performance: |b An Applied Study | ||
| 260 | |b جامعة القادسية - كلية الادارة والاقتصاد |c 2024 | ||
| 300 | |a 108 - 121 | ||
| 336 | |a بحوث ومقالات |b Article | ||
| 520 | |b The current research aims to measure the role of disclosure of operating sectors in accordance with the financial reporting standard IFRS8 to improve the transparency of financial reporting among a sample of Iraqi commercial banks listed on the Iraq Stock Exchange, for the financial period (2019-2023) , which is represented by (42) banks. The research was adopted Based on the applied approach and its impact, the research sample included a group of banks included in the Iraqi stock market, numbering (5) banks (Al-Mansour Investment, the National Bank of Iraq, the Credit Bank of Iraq, the Gulf Bank, and the Arab Levant Bank). The reason for choosing these banks is due to their distinctive features. In order to suit the research variables and their requirements in the short and long term, the study came out with a set of recommendations, the first of which was that IFRS 8 enhances the transparency of financial reporting by providing detailed information about the company’s performance in each operational sector, and this shows the banks’ interest in disclosing information such as revenues and expenses. And the profits, losses, assets and liabilities of each operating segment separately, which helps investors and other users better understand the company's performance. | ||
| 653 | |a المؤسسات المالية |a المعاملات البنكية |a القطاعات التشغيلية |a الأداء المالي |a العراق | ||
| 692 | |b Disclosure |b Disclosure of Operational Sectors |b Financial Reporting Standard IFRS8 |b Transparency of Financial Reporting | ||
| 700 | |9 809831 |a Obaid, Nahla Mohammed |e Co-Author | ||
| 773 | |4 الاقتصاد |4 إدارة الأعمال |6 Economics |6 Business |c 010 |e Al-Qadisiyah Journal for Administrative & Economic Sciences |f Maǧallaẗ al-qādisiyyaẗ li-l-ʻulūm al-idāriyyaẗ wa-al-iqtiṣādiyyaẗ |l 002 |m مج26, ع2 |o 0478 |s مجلة القادسية للعلوم الإدارية والاقتصادية |v 026 |x 1816-9171 | ||
| 856 | |u 0478-026-002-010.pdf | ||
| 930 | |d n |p y |q n | ||
| 995 | |a EcoLink | ||
| 999 | |c 1526615 |d 1526615 | ||
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