تأثير الأزمات المالية في محاسبة التحوط : دراسة تطبيقية في عينة من المصارف العراقية

الملخص EN

The research aims to test the impact of financial crises on hedge accounting within the Iraqi banking sector.

The research dealt with a sample of (12) banks listed in the Iraqi Stock Exchange from 2009-2019, with a rate of (132) views.

Financial crises were identified in the period from 2014 - 2016 as a result of the turmoil that the country witnessed in the various sectors, especially the financial ones.

While the accounting hedging was measured as a dummy variable, and the results indicated that there was no significant effect of the financial crisis in the hedging accounting of the research sample banks, which indicates that the banks are the research sample.

It works on managing risks for financial instruments using accounting hedging tools, regardless of the financial crises.

The accounting policy of these banks may be based on the low expected risks within the regulatory limits of the bank, whether the expectations indicate the occurrence of economic shocks or financial turmoil in the surrounding environment or not.