أثر الخصائص النوعية للمعلومات المحاسبية في تحسين جودة التقارير المالية : دراسة في عينة من المصارف الأهلية العاملة في السوق العراقية

Abstract EN

The financial statements are the primary means by which information about the entity's financial position and results of operations can be provided from profit or loss to meet the needs of many users.

In order for this information to be useful to decision makers, This study aims to measure the effect of qualitative characteristics of accounting information on improving the quality of financial reports issued by some private banks listed in the Iraqi market for securities by measuring the impact of the basic characteristics and components as a property The ability to understand accounting information and the appropriateness and reliability of the quality of financial reports, as well as secondary characteristics such as consistency (consistency) and comparability.

The main findings of the study were that there is a high impact on the basic and secondary characteristics of accounting information on improving the quality of financial statements and financial reports.

The most important recommendations of this study were the need for commercial banks operating in Iraq to increase interest in the use of information with the specific characteristics of accounting information, as well as the need for the CBI to hold scientific conferences and seminars to educate and raise the awareness of employees in these banks of the importance of the qualitative characteristics of accounting information in improving the quality of financial reports Issued by those banks.