تأثير العلاقة بين موثوقية البيانات المالية و جودة الإبلاغ المالي في تحسين سمعة المنظمة : دراسة ميدانية في مجموعة من المصارف التجارية العراقية

الملخص EN

The current research aims to demonstrate the impact of the relationship between the reliability of financial statements and the quality of financial reporting in improving the reputation of the organization in Iraqi commercial banks, and to know the extent to which the research sample banks adopt topics (reliability of financial statements, quality of financial reporting) as concepts that focus on financial statements and the way they are presented.

in order to achieve the objectives of the research, the researcher used the descriptive analytical method, through which he tries to describe the phenomenon in question.

Some of the Iraqi commercial banks were identified as a study community, and banks (Baghdad, Iraqi commercial, Iraqi investment) were selected as a field for research.

it required a survey of the opinions of bank workers at the various administrative levels as well as consultants as a knowledge resource that has the ability to detect trends that achieve value, and accordingly and in order to generalize the results of the research and accuracy in representing its selected sample of the community from which it was withdrawn, the research sample was represented by (accountants, auditors, directors of departments, branches, divisions and units), and (255) forms were distributed and (248) valid forms were recovered from them for analysis.

and the use of the statistical package (SPSS) program in the statistical analysis of the research, and the use of the correlation coefficient and linear regression to show the correlation and influence relationships between the research variables.

the research reached a set of conclusions, the most important of which was to improve the reputation of banks, they should focus on the quality of financial reporting by providing accurate and timely accounting information, as well as providing financial reports, reliability, information honesty and reliability.

the research recommended the need for banks to focus on the issue of the quality of financial reporting by banks, the research sample, as it enhances and supports the reputation of banks through trust and confidence in the financial reports provided by financial reporting.