Bankacılık sektöründe fı̇nansal göstergelerı̇n muhasebe raporlarının kalı̇tesı̇ üzerı̇ndekı̇ etkı̇sı̇: Kuzey Irak'takı̇ özel bankalar üzerine bir uygulama

The research delves into the intricate relationship between Financial Indicators and the Quality of Accounting Reports within the dynamic banking sector of Northern Iraq, with a specific focus on private banks. The research emerges from the recognition of the pivotal role that accurate financial reporting plays in fostering Economic Growth, enhancing investor confidence, and facilitating informed decision-making within financial institutions. As private banks gain prominence in Northern Iraq's financial landscape, the need to understand how financial indicators influence the quality of their accounting reports becomes paramount. The research is guided by a structured framework that encompasses a range of objectives, including the identification of financial indicators affecting accounting report quality, the development of a comprehensive financial indicator system, and the measurement of their relative impact. The main hypothesis posits a significant effect of selected financial indicators, such as Profitability, Efficiency, and Growth indicators, on the Quality of Accounting Reports in the banking sector. These hypotheses form the basis for a systematic investigation into internal and external factors affecting the Quality of Accounting Reports and the role of Financial Indicators in shaping this quality. While the research acknowledges certain limitations, including sample size constraints, data reliability issues, and challenges in establishing causality. The findings are expected to benefit stakeholders, inform decision-making processes and advance academic knowledge. Key words: Financial Indicators, Accounting Report Quality, Banking Sector