دراسة تحليلية لآليات الحوكمة في المصارف الإسلامية و أثرها في مستوى الإفصاح عن المخاطر في التقارير و القوائم المالية

الملخص EN

As a result of the crises of financial and accounting deficiencies in many global companies and banks resulted from their administrations lack of good secure practices in controlling and supervising, As well as lack of transparency and disclosure of risks which institutions are exposed to, risk disclose has become fundamental part of governance requirements, which is concerned with determining the appropriate amount of information to be disclosed and communicated to all stakeholders in manner that helps them to make decisions on a clear basis.

This research aims to study the mechanisms of Governance in Islamic banks in Iraq and its impact on the Level of risk disclosure.

By analytical study, a number of conclusions were reached.

The most prominent was the existence of a correlation between the mechanisms of governance in Islamic bank and disclosure of risks.

In addition to the existence of a positive effect of statistical significance of the mechanisms of governance at the Level of disclosure of risks to concerned Islamic banks of Iraq Accordingly