Abstract

Analyzing the Relationship Between Accounting Conservatism and Profit Management and Its Impact on Promoting Sustainable Development: An Applied Study for a Sample of Iraqi Commercial Banks Listed in the Iraq Stock Exchange

Ameer Saheb Shaker

Volume: 12 Issue: 2 2022

Abstract:

This study aims to test the extent to which Iraqi banks practice accounting conservatism, and measure their profit management practices, in addition to testing the relationship between accounting conservatism and profit management, by applying to a sample of 15 banks that constitute about 80% of the total Iraqi private banks listed in the Iraq Stock Exchange. For the years 2014 and 2015. The model (miller) was relied on to measure profit management practices, and the book value to market value model was used to measure the accounting conservatism.

DOI: http://doi.org/10.37648/ijrssh.v12i02.031

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