دور أخلاقيات العمل المحاسبي في تحسين الإداء المالي للشركة : دراسة تطبيقية على عينة من الشركات المدرجة في سوق العراق للأوراق المالية

الملخص EN

The present study aims to measure the impact of high commitment by the accountants in accounting profession ethics and subsequently improving corporate financial performance.

The study sample included 37 banks listed in Iraqi stock exchange in the year 2020.

The study found partial significant relationship between accounting profession ethics to improve corporate financial performance.

This study, therefore, recommends the accountants to take considerable importance to the accounting profession ethics as part of business ethics in the practice.