Muhasebe bilgilerinin nitelikli özelliklerinin ticari bankaların finansal raporlarının kalitesi üzerine etkisi - Irak'ta ticari bankalar örneğinde uygulamalı bir araştırma

Financial reports are the main means through which information on business results and the financial position of banks can be provided. In order for the accounting information contained in the financial reports to be useful, it must be characterized by qualitative characteristics that make financial reports of quality and interest that meet the needs and requirements of users. The study aimed to measure the impact of the qualitative characteristics of accounting information on the quality of the financial reports of Iraqi commercial banks. To achieve the goal of the study, the descriptive approach was followed in presenting the data, and the analytical approach in analyzing the results of the study due to its suitability to the nature of the study. Unpacking and analyzing the evidence and testing the hypotheses of the study using the appropriate tests and treatments in the SPSS statistical program in order to reach the implications of a result that support the subject of the study. After analyzing the data, the study reached results indicating the existence of a positive impact with a high statistical significance of the basic and enhancing qualitative characteristics of accounting information on the quality of financial reports in Iraqi commercial banks. The study recommended the need to display accounting information in financial reports in a way that meets the level of users' needs, and the need to disclose the accounting methods and policies used in preparing financial reports, and to increase interest in improving the information contained in the financial reports issued by these banks.