The effect of XBRL on credit granting decisions

Abstract

The research aims to strengthen the theoretical knowledge of the language of expanded business reports (XBRL) and to show its importance to Iraqi commercial banks, and the need to strengthen the capabilities of banks to carry out electronic disclosures to keep pace with international banks, as well as to reveal the most prominent obstacles to the application of electronic disclosure in the Iraqi environment, with a statement of its impact on the rationalization of credit granting decisions. The questionnaire was used to test this relationship by using a set of appropriate statistical methods for analyzing the research variables to indicate the impact and correlation, using the statistical program (SPSS V26), and the questionnaire was distributed to a number of employees in private commercial banks, amounting to (203) employees, and the answer has been On (190) questionnaires, and (13) questionnaires were excluded, and through the results of those questionnaires, the researcher reached a set of conclusions, the most important of which is that the XBRL language helps commercial banks in making the appropriate credit decision in a timely manner and provides information to all parties, which makes it easier for them to conduct direct analyzes and comparison.