تأثير تطبيق معايير المحاسبة الإسلامية على جودة التقارير المالية لعينة من المصارف الإسلامية العراقية

الملخص EN

The research aims to clarify and reveal the extent of the impact of adopting and applying Islamic accounting standards on the quality of financial reports for a sample of Iraqi Islamic banks (Kurdistan - Jihan - Qurtas).

Therefore, the deductive approach of the theoretical and statistical analysis was followed by using (Minitab) program for the purpose of unloading financial analysis data and measuring indicators.

Using the mean to measure the effectiveness of adopting Islamic accounting standards and their impact on the quality of reports, and using the standard deviation to measure the dispersion of values from their true arithmetic mean with the use of (T-Test) to compare two (non-independent) samples to test the research hypotheses, Among the most important conclusions, all the relationships between the adoption of Islamic accounting standards and the quality of financial reports were relationships that had no significant statistical significance, and the recommendations were that the Central Bank should oblige Iraqi Islamic banks to apply Islamic accounting standards with special instructions and laws that oblige them to apply them on the ground because of their positive results and achievement.

Profits and increasing investments by attracting large capital and others