أثر مقاييس جودة الأرباح المحاسبية في فاعلية نموذج Z-Sherrod للتنبؤ بالفشل المالي : دراسة تطبيقية في عينة من الشركات المدرجة في سوق العراق للأوراق المالية

الملخص EN

This study aimed to test the role of accounting Earnings quality measures in predicting financial failure.

The study examined a sample of (16) banking companies listed in the Iraqi market for securities for the financial period from (2009) to (2015), The independent variable was measured by the quality of accounting Earnings through two models: (Earnings persistence by adopting a study (Boonlert et al.

, 2006) and predictability by adopting a study (Francis et al.

, 2004) and study (Shahid &, 2015)The dependent variable was measure by predicting financial failure through the models (Z-Sherrod -1987), The study found A statistically significant effect of the (predictability) in predicting financial failure, while there was no relationship statistically significant effect of the Earnings persistence in predicting financial failure.