العوامل المؤثرة في توقيت إصدار التقارير المالية السنوية : دراسة تطبيقية على العينة من المصارف العراقية المدرجة في سوق العراق للأوراق المالية

الملخص EN

This study aims to study the effect of many factors (bank size, turnover ratio, market value, EPS, ROA, ROA, leverage ratio, liquidity ratio, Instructions of the Iraqi Securities Commission, as a result of the activity) on the timing of the issuance of annual financial reports.

T he sample consists of (13) Iraqi banks listed in the Iraqi market for securities for the period from 2013 to 2017, To achieve the objectives of the research, a model was developed using multiple regression, which included the factors above, such as independent variables and the timing of issuing annual financial reports as a dependent variable.The results showed that the regression model is highly significant in statistical terms and therefore reliable to predict the values of the dependent variable.

The results showed that Iraqi banks issue their annual financial reports at an average of (109.5) days from the end of the financial year.

The results of the multiple regression analysis also showed a statistically significant negative correlation between the independent leverage ratio and the timing of issuing the published annual financial reports to Iraqi banks.

There is a significant positive relationship with statistical significance between the instructions of the Iraqi Securities Commission and the timing of issuance of banks annual financial reports.

The results also showed no statistically significant relationship between the timing of issuing the annual financial reports and the other independent variables for the research.