Vol. 19, N°2 (2024)

101

91

The impact of the compatibility of the Iraqi accounting system with international standards on the information disclosure policy and the market value of Iraqi banks

Résumé

This study addresses the issue of developing the accounting environment in Iraqi banks to achieve the success of implementing the financial accounting system, as it started from diagnosing the reality of the economic, political, legal, professional and educational environment and identifying the most important factors and determinants that prevent achieving the objectives of accounting and the financial accounting system in providing an honest picture of the financial position of the institution. Oh, Then I tried to study the financial accounting system and compare it with international accounting standards. The comparison demonstrated that the financial accounting system is based on a conceptual framework inspired by the intellectual framework for preparing and presenting financial statements issued by the International Accounting Standards Committee, and a set of international accounting standards. A summary of the international accounting standards in their version issued at the time of preparation The financial accounting system project. In this study, the descriptive analytical approach was used, where the study tool (the questionnaire) was distributed to a sample of (193) employees in the Iraqi banking sector. The study reached a set of conclusions, the most important of which is the existence of an impact of accounting compatibility on the market value of Through information disclosure as an intermediary variable, and at the end of the study, a set of recommendations were presented, the most important of which is that a new role must be drawn for the state and its institutions, in which it does not completely dominate economic activity. In this case, the state sets overall policies that lead to liberalizing the economy and creating the appropriate legal and economic environment. For the private sector, which reflects positively on the development of the accounting environment as it achieves economic competition and fair prices.

Comment citer cet article

آيات عزيز عبد الله و غازي الزواري (2024) "أثر توافق النظام المحاسبي العراقي مع المعايير الدولية على سياسة الإفصاح المعلوماتي والقيمة السوقية للمصارف العراقية" المجلة العالمية لإدارة الأعمال و التكنولوجيات، المجلد 19، العدد 2 جوان ، ص1-18