تأثير ممارسات إدارة الأرباح في قرارات المستثمرين في المصارف العراقية التجارية باستعمال أنموذج (Kothari et al., 2005)‎

Abstract EN

The research aims to demonstrate the impact of earnings management practices in the Iraqi environment, by testing the impact of earnings management practices on investor decisions by applying to 110 views (bank / year) in Iraqi commercial banks listed in the Iraqi stock exchange for the period from 2011-2020.

all research variables were quantitatively measured based on models developed by previous literature, where profit management practices were measured using a model (Kothari et al., 2005).

using a set of statistical methods to test the research hypotheses and knowing the size of the correlation, the effect and the level of significance among the research variables, using both the statistical package for social sciences (SPSS Vr.

20) and the statistical analysis program (Eviews-v 9).

the results of the research showed: the absence of a statistically significant effect of earnings management practices on the decisions of investors in the Iraqi environment.