دور الإفصاح السردي في تحسين جودة المعلومات المحاسبية : دراسة تطبيقية في بيئة المصارف العراقية

Abstract EN

The research aims to test the effect of narrative disclosure on the quality of accounting information in the Iraqi banking sector.

The research sample was identified in (17) commercial banks listed in the Iraqi Stock Exchange for the period (2017-2019), and the narrative disclosure was measured by using informational content analysis for the financial reports of the banks the research sample was based on (30) statements, while the quality of accounting information was measured through optional accruals based on the modified Jones model proposed by (Dechow et al.

, 1995), and the results indicated a discrepancy in the level of narrative disclosure among the research sample banks during the period, and there was a significant positive effect of narrative disclosure in improving the quality of accounting information, meaning that in the case of expanding voluntary disclosure within narrative paragraphs in financial reports this is reflected in improving the quality required within accounting information.