The Impact of Financial Statements on Earnings Quality Assessment Using Accounting Earnings Quality Models for a Sample of Banks Listed on Iraq Stock Exchange
Abstract
The research aims to measure the impact of financial state in evaluating the quality of earnings using accounting earning quality models for a sample of banks and the possibility of predicting their future profits. The study community consists of companies listed on the Iraq Stack Exchange, the number of which is more than one hundred companies, Five companies were selected From within the banking sector as a sample for the study according to the, company's treading and activity in the market and according to the data and integrated Financial Statements during the time period 2017-2024.
The research was based on two main models The First model; the effect of Financial Statements on evaluating the quality of accounting profits due to the existence of a Functional Velation ship between them using the Statistical analysis method (linear regression) Where the Financial statements (Accruals quality Earnings persistence, and predictive ability) are independent variables and the earnings quality (Accruals quality) is a dependent variable.
The second model: Measuring the quality of earnings (Accruals. quality. Earning’s persistence, and predictive ability), their ability to continue and predicting earning.
the research reached many conclusions, the most Important of Which the majority of bangle in the study sample impetrate by qualtity of their profits, but at varying vats.
The most Important recommendations, to very in two models to measure accounting
earnings quality (Earnings persistence and predictive ability) and then marking
Sound investment decisions,
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References
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