IMPACT ACCOUNTING QUALIFICATION ON ACCOUNTING PROFIT MANAGEMENT IN THE IRAQI BANKING ENVIRONMENT
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Abstract
The study achieves various objectives, namely, to demonstrate the impact of accounting reservation on the management of accounting profits in Iraqi banks, and to study the relationship between them through accounting reservation and accounting profits management. In order to achieve the objectives of the study, a sample of Iraqi banks was selected: bank (Baghdad, Mosul, International Assyria, Iraqi Credit Investment) and sample from 2018-2022. The methodology and analytical approach were used. Concepts were presented for the study, relating to accounting qualification and profit management. The study hypothesis was suggested that Iraqi banks listed on the Iraqi securities market adopt conservative accounting practices when preparing financial statements. By showing which banks exercise accounting custody, the study found a higher level of propriety of the profit value, indicating the reservation's direct impact on the appropriateness of the profit value. It became clear that there was a practice not to manage the accounting profits in the Iraqi banking environment, which in the Baghdad Bank for the year 2022 was higher by a percentage (2.6571) and Mosul Bank at the highest rate in 2020 (1.04) and Ashur International Bank with the highest rate in 2020 at (1.95) and Iraqi Credit Bank at the highest rate in 2019 (4.69) The Iraqi Credit Bank (ICB) has the highest ratio in 2020 to (1.56). The study recommends that Iraqi banks adhere to the principles of adopting international financial reporting standards in order to reduce the burden of managing actual profits.
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