تأثير تبني القياس المحاسبي وفقا للقيمة العادلة في التدفقات النقدية المتوقعة: دراسة تحليلية لعينة من المصارف التجارية المدرجة في سوق العراق للأوراق المالية

الملخص EN

The research aims to show the impact of adopting the accounting measurement according to the effect of fair value on the expected cash flows through the measurement of financial assets at the fair value of the independent variable, which is one of the accounting measurement models, and the list of cash flows represented by the operational, investment and financing activities of the dependent variable, and the research objectives were carried out to achieve the objectives of the research.

An applied test in the banking sector represented by commercial banks listed in the Iraqi Stock Exchange for the years (2015-2020), and the random walk model was used as one of the time series models, in addition to using simple linear regression in order to measure the adoption of accounting measurement according to the effect of fair value on expected cash flows.

In addition to analyzing data and testing hypotheses, a set of conclusions and recommendations were reached that support the research, and the measurement result showed that there is an impact of fair value on expected cash flows, and providing the appropriate information to assist the relevant parties in making their investment decisions.