تأثير جائحة Covid 19 في استمرارية الأرباح والعوائد السوقية للمستثمرين: دراسة تطبيقية في المصارف العراقية التجارية المدرجة في سوق العراق للأوراق المالية

Abstract EN

The research aims to study the impact of the spread of the Covid19 virus on both the continuity of profits and market returns for investors, by applying to the quarterly reports (quarterly) of sixteen Iraqi commercial banks listed in the Iraqi Stock Exchange for the years 2018 and 2019 before the outbreak of the virus and the years 2020 and 2021 after the outbreak of the virus.

The research variables were quantitatively measured based on the models shown by the relevant literature, as the profit continuity variable was measured through the Francis model and the market returns variable for investors through the growth in the share price, and the impact of the Corona virus was measured by testing the difference between the averages of the two variables above before After the outbreak of the virus, using the SPSS statistical package, the use of linear regression and the T-Test was tested.

The research concluded that there is a negative, statistically significant effect of the outbreak of the Corona virus on the continuity of accounting profits, and that there is also a negative effect of the virus's outbreak on the market returns of investors, but it is not statistically significant.