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أدارة الأرباح في المصارف الخاصة و أثرها على القيمة السوقية : بحث تطبيقي على المصارف الخاصة المدرجة في سوق العراق للأوراق المالية
Other Title(s)
Earnings management for private banks and effect on market value : applied research on private banks listed in the Iraqi stock exchange
Author
Source
مجلة المثنى للعلوم الادارية و الاقتصادية
Issue
Vol. 9, Issue 3 (30 Sep. 2019), pp.54-70, 17 p.
Publisher
Al-Muthanna University Administration and Economics College
Publication Date
2019-09-30
Country of Publication
Iraq
No. of Pages
17
Main Subjects
Economy and Commerce
Financial and Accounting Sciences
Topics
- Banks
- Management
- Political conditions
- Prices
- International economic integration
- Profits
- Financial statements
- Investments
- Financial markets
- Decision making
- Stocks
- Applied research
- Iraq
- Annual reports
- Investment analysis
- Fair value
- Bourse
Abstract EN
This research aims to determine the effect of earnings management on the market value of stocks for private banks listed in the Iraqi stock exchange using some selected indicators that refer to the earnings management practices.
To achieve this objective, the research applied the (Miller, 2009) model to evaluate the measurement of earnings management practices for three banking firms (Credit Bank of Iraq, Babylon Bank and Al-Mansour Bank) for the period between 2008-2011.
These firms are listed in the Iraqi stock exchange of banks sector.
The research adopted the inductive and deductive methodologies for hypothesis test, relying on a sample of the annual financial reports for banks and Iraqi stock exchange, to find the effect of earnings management on the market value of stocks of the studied banks.
The most important conclusions of the research are: 1.
Adopting the earnings management policy by the economic unit that have an impact on the prices of traded stocks in the Iraqi stock exchange.
This is proved through analysis, which showed the effect of earnings management on the market value of stocks.2.
The earnings management policy applied by the economic units have influenced the investment decisions taken by these units because of the influence of stock prices of the earnings management policy.
The research also produced some recommendations as below: 1.
Commitment of all banks by the due time for submitting the annual reports to the Iraqi stock exchange which have an impact on stocks market value and securities which affect the user's decisions.2.
Adopting the market value as an indicator for the whole unit management considering the external impacts which is the important for the earnings management policy and volume of trading and current political situations.
American Psychological Association (APA)
عباس فاضل علي. 2019. أدارة الأرباح في المصارف الخاصة و أثرها على القيمة السوقية : بحث تطبيقي على المصارف الخاصة المدرجة في سوق العراق للأوراق المالية. مجلة المثنى للعلوم الادارية و الاقتصادية،مج. 9، ع. 3، ص ص. 54-70.
https://search.emarefa.net/detail/BIM-1111311
Modern Language Association (MLA)
عباس فاضل علي. أدارة الأرباح في المصارف الخاصة و أثرها على القيمة السوقية : بحث تطبيقي على المصارف الخاصة المدرجة في سوق العراق للأوراق المالية. مجلة المثنى للعلوم الادارية و الاقتصادية مج. 9، ع. 3 (2019)، ص ص. 54-70.
https://search.emarefa.net/detail/BIM-1111311
American Medical Association (AMA)
عباس فاضل علي. أدارة الأرباح في المصارف الخاصة و أثرها على القيمة السوقية : بحث تطبيقي على المصارف الخاصة المدرجة في سوق العراق للأوراق المالية. مجلة المثنى للعلوم الادارية و الاقتصادية. 2019. مج. 9، ع. 3، ص ص. 54-70.
https://search.emarefa.net/detail/BIM-1111311
Data Type
Journal Articles
Language
Arabic
Notes
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Record ID
BIM-1111311