استعمال مؤشرات التحليل المالي في تقييم جودة التقارير المالية للمصارف الإسلامية العراقية في ظل تبني معايير المحاسبة الإسلامية

الملخص EN

The research aims to reveal the level of quality of financial reports using banking financial analysis indicators to evaluate those reports before and after applying the Islamic accounting standards for a sample of Iraqi Islamic banks (- Cihan - Noor Iraq - Al-Thiqa - Qartaas), so the deductive approach was followed for the theoretical side and the analytical and inductive approach.

For the practical side, the most important findings of the research were the weak application of Islamic accounting standards in terms of the results of financial anal ysis indicators, which negatively affects the quality (weakness) of the financial reports prepared by them.

Activating the investment side by attracting large capital and employing it to serve the economic and social investment environment for Iraq.