Vol. 19, N°3 (2024)

116

89

The impact of The international standard (IFRS9) on reducing credit risks and improving financial performance in Iraqi commercial banks

Résumé

The research aims to demonstrate the impact of applying the International Financial Reporting Standard (IFRS9) in reducing credit risks and improving the financial performance of Iraqi commercial banks. The research community included accountants and internal auditors in Iraqi banks, which numbered (17) banks. The questionnaire forms distributed amounted to (155). The number of questionnaires retrieved and suitable for statistical analysis was (126) questionnaires. The researcher adopted the descriptive analytical approach and used the questionnaire as a main tool in collecting field data from the study population. The questionnaire was designed according to the theoretical analysis of the variables and the existing relationship, The study concluded that there is an impact of applying the standard in reducing bank credit risks and improving the financial performance of the banks in the research sample. The study recommended the need for the Central Bank of Iraq to establish clear foundations for calculating the expected credit loss model allocation in accordance with the International Financial Reporting Standard (IFRS9) in order to determine practices in the banking sector. The study also recommended the need for the Central Bank of Iraq to hold seminars to demonstrate the role of applying the International Financial Reporting Standard (9IFRS) in reducing banking risks in general and credit risks in particular and the impact of this on improving the financial performance of banks.

Comment citer cet article

حسين حامد راضي الشمري و هدى بن مبروك (2024) " أثر المعيار الدولي في الحد من المخاطر الائتمانية وتحسين الأداء المالي في المصارف التجارية العراقية" المجلة العالمية لإدارة الأعمال و التكنولوجيات، المجلد 19، العدد 3 سبتمبر ، ص36-52