تأثير قياس الدخل التشغيلي على ملاءمة قيمة المعلومات المحاسبية بالتطبيق على عينة من المصارف المدرجة في سوق العراق للأوراق المالية

الملخص EN

The current research aims to present and analyze the two concepts of income and the value relevance of accounting information and the models used in measuring it.

As well as presenting and analyzing the effect of measuring operating income on the value relevance of accounting information, on a sample of banks listed on the Iraq Stock Exchange for the period (2016-2019).

To many conclusions, the most important of which is that the value of (R2) indicates the existence of an acceptable level the value relevance of accounting information according to the price model, which indicates that earnings per share, book value per share, and cash flows per share explain (43.5% ) of the changes in prices shares.

While the value (R2) decreased according to the return model compared to the price model, reaching (0.180).

Which indicates that (earnings per share/share price, change in profitability/share price) explains about (18% ) of the changes It occurs in its share returns.

And the operating income had a role in increasing the explanatory power of the determination factor according to the price and return models.

The explanatory power for them reached (45.3% ) and (0.270) respectively.

The study also made several recommendations, the most important of which is that to apply International Financial Reporting Standards in the banking sector, there is an international role in increasing the relevance of the accounting information value compared to what it was according to the local standards that were measured in previous studies on the same sector (the banking sector).

And light of this, the Securities Commission, the Local Standards Committee and the relevant regulatory authorities should intensify efforts to transform Towards international standards for the rest of the sectors operating in the local environment and the accompanying establishment of courses and workshops to raise the efficiency of account preparers in preparing the financial information by international standards.