اختبار اثر التحول إلى معايير التقارير المالية الدولية (IFRS) على القطاع المصرفي الخاص في البيئة العراقية من منظور (نوعي وقيمي)

Abstract

The study aims to study the annual financial statements in the private banking sector listed in the Iraqi market for securities after the transition from accounting practices in accordance with the unified accounting system for banks and insurance companies to accounting practices in accordance with International Financial Reporting Standards and in accordance with the binding instructions issued by the Central Bank of Iraq No. (12-9 on 4/1/2016). As banking activity is an international activity and correspondent banks dealing with Iraqi private banks request final financial statements prepared in accordance with international  disclosure standards, The private shelf listed in the Iraqi Stock Exchange on the qualitative characteristics of the accounting information contained in its financial statements as well as the value of selected banks as a sample for research during different financial periods represented by the years 2015-2016, representing the transition period and financial periods (2008-2010) the shift .

    And the use of mathematical models and statistical methods to achieve the objective, including Francis etal (2006) for the quality of accounting information and the measurement of Tobin's Q to measure the value of banks. The study draws many conclusions, most notably that the transition to IFRS explains the relationship of positive statistical correlation with The qualitative characteristics of the accounting information represented by the decrease in non-natural receivables as well as the positive impact on the value of banks listed in the Iraqi market for securities through the results of the study showed an increase in the value of (Tobin's Q). The most important recommendations of the research that the parties responsible for the accounting profession in all its forms and names to strive for the transformation of all sectors listed in the Iraqi market for securities towards the adoption and application of international financial reporting standards.