أثر متغيرات إدارة الأرباح وفقا لنموذج مخصص خسائر القروض (LLPS)‎ على القيمة السوقية لأسهم المصارف : دراسة تطبيقية لعينة من المصارف العراقية الخاصة المدرجة في سوق العراق للأوراق المالية

Abstract EN

This study aims to demonstrate the impact of Earnings management variables on the LLPs loan loss Provisions model as an independent variable in the market value of bank stocks as a supported variable, on the grounds that some bank departments seek to influence the outputs of their financial statements in order to achieve predetermined goals and then reflect these practices in the value The market stock of banks, through the use of the financial statements of a sample of banks amounting to 5 banks for the period (2011-2020).

This was done through two main hypotheses: the correlation hypothesis between the variables of profit management and the market value of the bank’s shares and the impact hypothesis between the variables of profit management and the market value of the shares.

(which was calculated through the multiple linear regression equation) for eight banks from the study sample.

The study reached a number of conclusions, the most important of which are: The study sample banks practice profit management during different years of the study period, and the practice rate reached more than 50%.

The study also made some recommendations that would help the study sample banks as well as the regulators in the Iraqi market.

Securities and investors.