أثر تمهيد الدخل على مؤشرات عوائد الاستثمار

الملخص EN

This research aims to determine the effect of paving the income and risk return on investment practices, and the problem of the research focuses on the use of various means and variables accounting untapped freedom available space has the choice of ways and means to intervene in the declared company income and reach their goals, and was based on research on the hypothesis states the existence of the effect to pave the income and risk in investment returns, was applied research in a sample of the Iraqi private banks registered in the Iraqi market for the financial period from 2007 to 2014.

The research has come to a set of conclusions the most important of the existence of practices to pave the income by the departments of banks, the study sample and on the basis it was drafting a set of recommendations including the need to the attention of the departments of banks quality of accounting and financial information to reach decisions by wise investment and financing by working on the banks corporate governance.