الإفصاح ودوره في قرار منح الائتمان : دراسة تحليلية في مصرف الرافدين

الملخص EN

The accounting disclosure is one of the means that contribute effectively to the financial reporting that helps the bank's management in the process of granting credit.

The objective of the research is to know the impact of the analysis of the financial statements on the decision making sound sound and the problem of research from the adoption of banks mainly on the guarantees provided and the lack of interest in disclosure The study sought to know the importance of disclosure in the decision-making credit and the impact of this decision on the progress of the Iraqi economy, and was studied two cases of companies requested credit during the year 2015 and analysis of financial reports for the period preceding the request for credit added For the period following the credit for the company that granted the loan and the research reached the results of the most important that the use of financial analysis affects the effective decision making the right credit and guarantees may provide security for the bank, but its use as a basic indicator may affect the advancement of economic projects