أثر الإفصاح عن الأصول غير الملموسة (المواقع الإلكترونية)‎ في تحسين الأداء المالي : بحث تطبيقي بين عينة من المصارف التجارية العراقية

Abstract EN

The research aims to identify the extent of the impact of the accounting disclosure on websites on the profitability of commercial banks represented by the rate of return on assets (ROA), Return on Equity (ROE), the return on investment(ROI) and the debt ratio, as well as on the extent of its impact on the value of commercial banks represented in the Economic Value Added (EVA) and index Tobins Q fixed value, as disclosure on websites helps to give a clear picture of financial performance, and thus the ability to make more accurate financial indicators that reflect the true performance of the economic unit.

The research problem was that failure to disclose websites as an intangible asset in financial reports will have an impact on the financial performance of the economic unit and on the work of performance indicators that help in evaluating the financial performance of the unit, which helps the unit to diagnose weaknesses to take the necessary corrective measures.

The field of research is represented by the Iraqi commercial banks listed on the Iraq Stock Exchange, as the research sample reached (three) banks: (Gulf Commercial Bank, Islamic South Bank for Investment and Finance, and Mosul Bank for Development and Investment).

In the analytical side of the research, the data obtained was relied on for the period extending from the date of the site’s acquisition and the year that followed, in addition to the method of personal observation and interview, and the research found that there were no significant differences in the rate of return on assets, the return on investment and the debt as a result of not optimizing the use of the website in collecting revenues in exchange for the services provided.

Also, the financial performance indicators showed the existence of weakness in the performance of the banks in the research sample, which negatively affected the economic added value and the fixed value index.

Accordingly, the research recommendations came about the importance of commercial banks, the research sample, to direct attention to electronic sites as a digital platform for providing electronic services (E-Banking) and a source of income generation through investing them in providing these services and striving to improve and sustain them