Vol. 19, N°4 (2024)

93

73

The Financial inclusion indicators in measuring the level Earnings quality For a sample of banks Iraqi Commercial Listed on the Iraq Stock Exchange

Résumé

The aim of the study is to delve into the concept Financial Inclusion. It aims to disseminate financial and banking products and services at reasonable costs to the largest number of societies and institutions, especially the low-income segments of society. It is also financial services provided by an official institution or official body that has a legal status and includes widely varying organizational entities. Through the practical aspect of a sample of banks, as well as the impact of financial inclusion on the quality of profits, and identifying the importance of financial inclusion in the banks in the research sample, and through analyzing the data for these (2) banks, the most important results indicated the presence of a strong direct relationship between the study variables for the banks studied, which indicates The bank should adopt inclusion tools, and this will directly affect the quality of profits for the banks in the study sample. The study recommended the necessity of developing financial inclusion indicators that organize the audit work so that it can be implemented independently and away from pressures.

Comment citer cet article

Abbas Jalil Muhaisen Ali Al-Shuwaili & Houda Ben Mabrouk (2024), "The Financial inclusion indicators in measuring the level Earnings quality For a sample of banks Iraqi Commercial Listed on the Iraq Stock Exchange , International Journal of Management And Technologies, Vol.19, N°4, pp: 1-28