مدى إمكانية مقاييس جودة الأرباح في تقييم الوضع المالي للمصارف : دراسة تطبيقية في عينة من المصارف التجارية المدرجة في سوق العراق للأوراق المالية

الملخص EN

This research aims to measure and determin the earnings quality according to the criteria such as (Accruals quality, persistence, predictability) in a selected sample of commercial banks listed on the Iraq Stock Exchange Market, and this is done through an evaluation of the financial position of the research sample by relying on the published financial statements (financial statement, income statement, and Cash Flow Statement).

The applid section of the study on building Microsoft Excel and the Statistical Program (EViews v.9), and the study sample is selected according to the criteria for the foundation year and the integration of financial data published in the stock market.

Therefore, the sample (8) banks are selected from a total of (44) banks listed on the market and in the time series (2013-2017).

As the most important results of the study can predict future profits and continuity of work by measuring the earnings quality, taking into account Accruals quality in the promotion and rationalization of the decisions of investors and other parties.

Also, the adoption of more than one measure of the earnings quality shows a clear vision for each bank and its performance in accordance with the specific regulations and standards.

The research recommends the necessity of relying in measuring the earnings quality on the measures of continuity and predictive ability due to their great importance in assessing the current financial situation and forecasting future decisions.

Moreover, there is no less interest in the measure of the Accruals quality because it has a great role in determining the earnings quality of and knowing the percentage of manipulations in the economic unit.