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



The Effect of Reporting About Value Creation on the Earnings Quality of Iraqi Economic Entities

Hayder Hameed Jawad, Bushra Najem Aubdullah Al-Mashhadani

Volume: 13 Issue: 1 2023


The study aims to measure the impact of reporting on value creation on the earnings quality of the economic unit by presenting and discussing the conceptual aspects of the value creation process through multi-capital and the importance of reporting it in Iraqi private banks in addition to presenting and analyzing the concept of profit quality and its measurement models. Therefore, the checklist prepared for this purpose was used based on previous studies related to the subject in order to determine the level of reporting of the research sample banks by analyzing the content of the annual reports of those banks as well as adopting the Tobin's Q scale to measure the value of the economic unit and then using some statistical models to find out the effect of reporting on value creation on the value of the research sample banks.

DOI: http://doi.org/10.37648/ijrssh.v13i01.033

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