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Effect of Development International Financial Reporting Standards (IFRS) in Quality of Accounting Information for sample of banks listed on the Iraq Stock Exchange
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The bodies responsible for the organization of accounting in the world seek to keep abreast of repaid development, by provide the information required by users, which they need to make efficient decision that return them to the desired benefits, and avoid the risks they could face if they made their decision based on misleading information, or insufficient, or not accurate, Hence, the IASB has undertaken to review the standards, and make the necessary adjustment and clarifications to remove the ambiguities that some of the paragraphs may have in IFRS issued.

And the Iraqi Central Bank obliges banks to convert from local accounting standards to apply IFRS only a step towards keeping pace with developments in the field of accounting, and to seek to open the Iraqi financial market to the global financial markets, as a step towards attracting investment and foreign capital, thus achieving the desired economic development.

Therefore, the aim of the research was to highlight the latest developments in accounting literature, which is the development of IFRS  and its importance and impact on the quality of accounting information, the research reached several conclusion, the most prominent of which comes :-

1- There is a significant positive effect of the development in IFRS in quality   accounting information in the financial statements of the Iraqi banks the sample of the research if applied in the future.

2- The results of the statistical analysis showed that all relations between the development of IFRS and the qualitative characteristic of accounting information are (fundamental &  enhancing) statistically significant.

The research also reached several recommendations, most notably the following :-

  • Necessity the Accounting and Auditing Standards Board in Iraq and the Central Bank of Iraq to oblige companies in general and banks in particular to apply IFRS, especially after proving the quality of accounting information prepared on its basis.
  • Necessity the responsible authorities to open the training courses, and the establishment of scientific seminars, and workshops for the training of accounting staff in the Iraqi environment on apply IFRS, especially in the current transitional period.

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Publication Date
Tue Dec 01 2020
Journal Name
Journal Of Economics And Administrative Sciences
Assessing liquidity to improve bank’s profitability : An applied research - in a number of – Iraqi private banks
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The current research aims to evaluate liquidity (as an independent variable) to improve the bank’s profitability (as a dependent variable ), by the bank’s ability to maximize its profits from its business results without excessive bank’s  liquidity, so that may affect negatively affects the bank’s reputation and it’s dealers confidence in facing their financial obligations. and this may lead trying to come out among other recommendations including contributing to obtain, the bank’s ability to achieve liquidity balance to maximize its profits. This research has been applied to the sample induced intentionally by choosing three Iraqi private banks. The researcher used financial indicators to assess the bank’s liq

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Publication Date
Thu Jan 04 2024
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of intellectual capital on sustainable competitive performance: field research in a sample of private colleges
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Abstract:

                  This research seeks to test the influence of intellectual capital as an explanatory variable and its components (human capital, structural capital, relational capital) and sustainable competitive performance as a responsive variable and its components (reducing service delivery cycle time, rapid response to market demand, increasing customer satisfaction, providing better Quality of service, increasing market share)” through a field study, and here the research problem was diagnosed in an attempt to answer the following question: Is there awareness among the senior management within the private colle

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Publication Date
Sat May 07 2022
Journal Name
American Journal Of Economics And Business Management
The Integrating Effect Resource Consumption Accounting (RCA) and Enterprise Resource Planning (ERP) On Cost Reduction and Quality Improvement
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The research aims to examine the integration effect among resource consumption accounting (RCA) system and the enterprise resource planning (ERP) on both costs reduction and quality improvement. The study questioner form distributed to two different respondents as the unit of analysis. The research reached various conclusions most important of which is the integration relationship can help solve the special difficulties in managing the economic unit data. Moreover, the integration provides a clear picture of the causal relationships between resources, resource quantities, and associated costs

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Publication Date
Sat Mar 01 2014
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
The effect of transparency on job satisfaction: An applied research in sample of national insurance companies
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Transparency considered being one of the modern administrational terms which started to be largely used in the last period, because of its political, economical, social and cultural dimensions. As well as, its administrational dimension that helps to create a work environment marked by order and flawless from wrong practices and Transparency provides credibility to the sides that pursue it in their practices, till it became a mean of distinction. The choice of the subject of the research ((Transparency and its effect on Level of Job satisfactions of Workers in General Insurance company)), which aims to measure the effect of Transparency in Level of Job satisfactions of Workers in Insurance company. Came in the time when many countries te

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Publication Date
Fri Sep 30 2022
Journal Name
Journal Of Economics And Administrative Sciences
The Quality of Audit Work Under Expert System
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The research aims to extrapolate the repercussions of the use of expert systems in the work of the external auditor on the quality of audit, as the research problem was that despite the use of these techniques in audit work, there is a problem related to the efficiency and effectiveness of these technological systems used in audit work, the feasibility of their use and the extent of their impact: The quality of the audit process.

The researchers adopted the questionnaire as a tool for collecting study data from a community composed of auditors in auditing offices and companies in Iraq, and the auditors of the Iraqi Federal Financial Supervision Bureau. The number of recovered and valid qu

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Publication Date
Mon Apr 04 2022
Journal Name
Journal Of Educational And Psychological Researches
The Degree of Implementation of the Coronavirus Prevention Standards (Covid-19) In the Kingdom Of Saudi Arabia (A COMPARATIVE STUDY BETWEEN FAMILIES OF PEOPLE WITH INTELLECTUAL DISABILITIES AND FAMILIES OF ORDINARY PEOPLE)
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The study aims to identify the degree of implementation of the coronavirus prevention standards (covid-19) in the kingdom of Saudi Arabia and compare it with the families of intellectual disabilities. The study population consisted of all families residing in the Kingdom of Saudi Arabia. To achieve the objectives of the research, the analytical descriptive approach was employed. The study sample consisted of (372) families, among them (84) families with intellectual disabilities, and (288) families without intellectual disabilities. They were chosen from the Saudi community according to what is available for collection in a simple random way, using the standard criteria for the prevention of coronavirus (Covid- 19) Prepared by the resear

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Publication Date
Sun Dec 27 2020
Journal Name
Journal Of Accounting And Financial Studies ( Jafs )
دور الضمانات في تطور المصارف الاسلامية
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Islamic banking refers to a system of banking or banking activity that is consistent with the principles of the Shari'ah (Islamic rulings) and its practical application through the development of Islamic economics. The principles which emphasise moral and ethical values in all dealings have wide universal appeal. Shari'ah prohibits the payment or acceptance of interest charges (riba) for the lending and accepting of money, as well as carrying out trade and other activities that provide goods or services considered contrary to its principles. While these principles were used as the basis for a flourishing economy in earlier times, it is only in the late 20th century that a number of Islamic banks were formed to provide an alternative basi

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Publication Date
Sat Dec 01 2018
Journal Name
Journal Of Economics And Administrative Sciences
Organizational Tactics An Approach to Strategic Agility A field study in a sample of mobile operators in Iraq
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The current research dealt with the issue of organizational skillfulness as an entry point to reach strategic agility. The study has been tested in Iraq's mobile operators - Asia Cell, Zain Iraq and Cork Telecom. The study was applied to a sample of (93) managers distributed at various levels of management (board members, general managers, commissioners, department managers, people managers, unit managers, office managers). The survey used the questionnaire as a key tool for collecting data and information as well as personal interviews. It has sought to test a number of hypotheses related to correlation and influence relationships between the variables of the study, in order to answer the questions related to the problem of stud

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Publication Date
Sun Dec 01 2013
Journal Name
Political Sciences Journal
International and domestic political conflicts in south Yemen1869-1918
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In the South of yement, when the accupation of Aden in 1839 by the British, British politics has proceeded in accordance with interests in promoting the existence and exploitation of this important site to implement their interests. Historians believe that Britain played a major role in the conflicts that have taken place on the land of Yemen, through a series of military and political dealings between them and the Ottoman Empire prior to withdrawal of Yemen and between local authorities and power to Yemen, such interactions have led to very serious consequences for the future of Yemen and Yemen was often divided into three parts, the northern areas under the authority of Imam Yahya, and the South, under the control of Britain, Asir and

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Publication Date
Sat Sep 01 2012
Journal Name
Journal Of Economics And Administrative Sciences
Governance work guidance for financial and institutional reform
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There has been increase in banks and financial institutions interest in governance topic, as it focused all it attention on this topic specially after the growing role and massive expansion of the private sector in economic life , this sector become vital and important and basic role in growth and developing countries economy that’s why there been increase interest in governance and its mechanism , using this mechanism ( board of directors mechanism , ownership concentration mechanism , financial compensation mechanism, minimum rate of capital mechanism) who would adjust and guide the path and orientation of banks and financial institutions as to ensure the  achievement of their goals and mission of their desired within th

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