أثر تبني معايير المحاسبة و الإبلاغ المالي الدولية (IFRSIAS)‎ على الاستثمار الأجنبي

الملخص EN

The study aims to test the impact of the adoption of international standards (IAS/IFRS) in the Iraqi environment via testing the impact of adopting those standards on foreign investment in a sample of Iraqi commercial banks listed in the Iraqi Stock Exchange.

The study lasts for a period of three years before adopting the standards (IAS/IFRS) 2012-2014 and three years after adopting the standards (IAS/IFRS) 2016-2018.

Several statistical methods have been used, such as tests of the normal distribution.

The results have shown that there is no impact of the adoption of international standards (IAS/IFRS) on foreign investment.

The study recommends the necessity of preparing human resources capable of applying these standards properly to reach reliable and comparable financial statements that are relied upon to encourage investors to make and take investment decisions.