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E-ISSN : 2249 - 4642 | P-ISSN: 2454 - 4671



The Effect of Applying the Capital Adequacy Standard According to Basel III Requirements on the Earning Quality in Iraqi Private Banks

Hasanain Salim Rasheed, Dr Mohammed Abdullah

Volume: 12 Issue: 3 2022


This research aims to assess the earning quality after applying capital adequacy according to Basel III decisions in Iraqi private banks, and for the purpose of achieving the objectives of the research, the researcher measured the capital adequacy criterion according to Basel III decisions in the earning quality in Iraqi private banks in terms of earning management (using a model Jones 1991 modified) and in terms of the practice of accounting conservatism) using the market-to-book value model by (Jain & Rezaea 2004). The researcher reached a set of conclusions, the most important of which is that the capital adequacy standard according to Basel III decisions does not affect the earning quality in terms of the practice of profit management in private Iraqi banks. The Iraqi private, the researcher also presented a set of recommendations, the most important of which is that the Iraqi private banks should take into consideration when practicing a conservative accounting policy when forming allocations and reserves, profits and their quality because this is reflected in the decisions of investors and users of financial statements and reports.

DOI: http://doi.org/10.37648/ijrssh.v12i03.013

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