تحليل النتائج المالية للمصارف التجارية في ظل المدخل الوضعي

Abstract

There is a general trend towards the positive accounting that explains and predicts preferences of the economic unity managements to choose a particular accounting practice among a number of other accounting practices allowed within the high flexibility in accounting guideline principles accepted a general acceptance of the effect on the quality of financial reporting and that assumes that individuals are rational working to maximize their benefits personal theory , The research problem concentrates on the impact of the basic assumptions of accounting to the theory of positive and using accounting practices to delay or Make Gains and this research tries to  test the relationship statistically and using mathematical equations on a sample of private banks, and the results showed the existence of a relationship is very strong and the impact between the submission and delay accounting practices gains .