Internal Mechanisms of Corporate Governance and their Impact on the Quality of Financial Reporting to Enhance the Operational Performance of Iraqi Banks: An Applied Study
| المصدر: | مجلة القادسية للعلوم الإدارية والاقتصادية |
|---|---|
| الناشر: | جامعة القادسية - كلية الادارة والاقتصاد |
| المؤلف الرئيسي: | Al-Baaj, Qassem Muhammad Abdullah (Author) |
| مؤلفين آخرين: | Al-Daoudi, Zainab Yahya Matar (Co-Author) |
| المجلد/العدد: | مج26, ع3 |
| محكمة: | نعم |
| الدولة: |
العراق |
| التاريخ الميلادي: |
2024
|
| الصفحات: | 117 - 131 |
| ISSN: |
1816-9171 |
| رقم MD: | 1527107 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| رابط المحتوى: |
الناشر لهذه المادة لم يسمح بإتاحتها. |
| المستخلص: |
The current exploration means to show the effect of the interior systems of corporate administration on the nature of monetary answering to upgrade the functional presentation of Iraqi banks and address the local area and test of examination from banks recorded on the Iraq Stock Trade, and the inner components of corporate administration were estimated through three aspects: the level of managerial proprietorship, the number of board individuals and the movement of the review board during the predetermined exploration time frame between (2016-2022) and for a time of (7) years, and to investigate the outcomes, the factual program SPSS was relied upon). In the analysis of the relationship between the variables of the research and test its hypotheses. The research has reached a set of conclusions, including that there is a role for the Board of Directors in enhancing the accuracy of the model predicting the operational performance of the banks of the research sample and the researcher reached a set of recommendations, including the need for the banks of the research sample to think about ways and strategies that lead to improving their operational performance through the application of internal mechanisms of corporate governance, which is one of the most important options for the transition to a market economy. |
|---|---|
| ISSN: |
1816-9171 |
عناصر مشابهة
-
The Impact of the Compulsory Application of International Financial Reporting Standards on Accounting Reservation: An Applied Study in a Sample of Iraqi Banks
بواسطة: Al-Baaj, Qasim Muhammad Abdullah منشور: (2022) -
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
بواسطة: Al-Baaj, Qasim Muhammad Abdullah منشور: (2023) -
Accounting Measurement and Disclosure in Accordance With the Requirements of "IFRS9" to Activate the Mechanisms of Corporate Governance: An Applied Study
بواسطة: Al-Baaj, Qasim Muhammad Abdullah منشور: (2023) -
The Impact of Corporate Governance on the Financial Reporting Quality in Saudi Banks
بواسطة: Osemy, Ahmed Zakaria Zaki منشور: (2020) -
The Impact of the Financial Reporting Quality and Corporate Governance Mechanism on Corporate Social Responsibility, Tax Avoidance and Firm Value
بواسطة: Ali, Elham Abdelal منشور: (2024)
