انعكاسات تبني معايير المحاسبة الإسلامية على الأداء المالي والاقتصادي والاجتماعي: دراسة تطبيقية في عينة من المصارف الإسلامية المدرجة في سوق العراق للأوراق المالية

الملخص EN

The adoption of Islamic accounting standards is considered one of the important tools that contribute to highlighting the investment and development role of Islamic banks, and helps them communicate the results of their performance and indicate their real and reliable financial positions, which will provide sound and real performance indicators for their performance and the promotion of their legitimate uniqueness.

Therefore, the research aims to study and analyze the impact of the application of Islamic accounting standards on the financial, economic and social performance of Islamic banks listed on the Iraq Stock Exchange.

In order to achieve the objectives of the research, the applied approach was adopted in measuring financial, economic and social performance indicators by relying on the financial reports of a sample of (5) Islamic banks listed in the Iraqi market for securities, which applied Islamic accounting standards, as well as the adoption of financial market bulletins of the sample sought, while the statistical inferential approach was adopted to test the research hypotheses by relying on the tools of statistical analysis.

The research reached a set of conclusions, most prominent the ence of significant differences in the indicators of financial, economic and social performance of the research sample banks before and after the application of Islamic accounting standards.

The research also recommends the necessity of balancing the Iraqi Islamic banks in investing in long-term investment formulas (Mutharaba, Istisna'a, Ijara, etc.

) with investments with fixed returns such as Murabaha (profiteering) and others in order to achieve all aspects of development (financial, economic and social)