أنموذج مقترح لقياس جودة معلومة الأرباح المبلغ عنها و تقييمها : دراسة تطبيقية في عينة من المصارف التجارية العراقية الخاصة المدرجة في سوق العراق للأوراق المالية

الملخص EN

This research aims to provide a model for a quantitative measurement of earnings information quality reported in the financial reports, through utilizing a model derived from the accounting literature and consistent with the qualitative characteristics of accounting information in the joint conceptual framework of financial accounting.

The sample of this research consists of 13 private commercial banks listed in Iraq Stock Exchange ISX for the years between 2005-2014.

In order to examine the hypotheses of the research using simple and multiple regression, t test, and time prediction model, the statistical software SPSS, and Excel have been used.

After the application of the proposed model the findings of the research reveal that accounting earnings reported by the financial reports of the sample banks have a poor quality.

In addition, the findings indicate that there are some earning disclosures of certain banks have unique qualitative characteristics not contained in other banks’ disclosures.

Finally, based on the previous researches, the research argues that it is necessary for the Iraqi accounting legislation to be constructed in accordance with the qualitative characteristics of accounting information.

Furthermore, the findings represent a guide for investors to identify the banks that have a high quality of earning disclosures and avoid those with low quality of earning information.