تأثير القياس المحاسبي للتكاليف التسويقية في قيمة الشركة : دراسة تحليلية على عينة من المصارف العراقية المختارة

الملخص EN

The aim of the research is to accounting measurement of marketing costs represented in promotion costs, research and consulting costs, development and training costs, which are borne by the bank.

To identify the impact of these costs and their contribution to improving the level of banking performance and increasing its profitability.

As well as increasing the chances of attracting investors in a way that enhances the value of that bank.

The research dealt with a sample of (8) banks listed in the Iraq Stock Exchange, for a period of ten years from 2010 to 2019, at a rate of (80) views.

The accounting measurement of marketing costs was carried out by conducting a content analysis of the banks' financial reports, while the firm's value was measured (The Bank) using the Q-Tobin's scale.

The research reached a set of results, the most important of which is that there is a positive significant effect of marketing costs on the firm's value at the total level and at the sub-level of the dimensions of marketing costs, which indicates that the expansion of spending on promotion and advertising of marketing services is possible.

That is reflected positively in strengthening the value of the bank from the perspective of external stakeholders.

So the research recommends the need to increase attention to marketing costs and consider them positively for what it has the effect of enhancing the bank value.