مدى مساهمة متطلبات الافصاح لبازل III في تحسين جودة التقارير المالية : دراسة تطبيقية في عينة من المصارف العراقية التجارية

الملخص EN

The study aims at identifying the role of the disclosure requirements in accordance with the decisions of the Basel III Committee in improving the quality of the financial reports of the Iraqi banks and measuring the quality of the financial reports of the Iraqi banks through the qualitative characteristics of the accounting information.

The study concluded that there is an improvement in the quality of the information presented in the annual report, Most of the banks sample research began to display important information such as accounting policies followed and more information about property rights and that some banks provided information on corporate governance and information on social responsibility and the application of disclosure requirements for Basel III will lead To improve the quality of financial reports of Iraqi banks by improving the majority of the specific characteristics of accounting information.

Basel's disclosures contribute to increasing the appropriateness of accounting information and making it more understandable as well as providing a comparison between Iraqi banks and other internationally active banks.

The researchers recommend the need to pay attention to disclosure by banks and provide users with the information needed to make decisions through the application of Pillar III of the Basel III.

And that the Central Bank to hold educational seminars to sensitize the banks working under his supervision to encourage them to increase the level of disclosure and clarify the limits of confidential information in order to distinguish them from the information to be disclosed, and should be published by Iraqi banks and quarterly reports on their websites and in a timely manner to enable Users can easily access them.