Tikrit Journal of Administrative and Economic Sciences

The research aims to explore the nature of the relationship between accounting disclosure of environmental performance and the quality of sustainability reports based on principles (GRI). Through analysis of the content of the reports and the extent to which there is disclosure of indicators related to the environmental dimension and testing the relationship of those indicators to the quality of the reports. The research concluded that there is a relationship between accounting disclosure of environmental performance and the quality of the sustainability report, and based on the above the research recommends the need to develop guidelines and models to improve disclosure of environmental performance within the sustainability reports and motivate companies registered on the Iraqi stock market to disclose this information.

The current research aims to test the impact of debt policy on earnings per share in a group of Iraqi banks listed on the Iraq Stock Exchange. As the debt policy was adopted as an interpreted variable, and earnings per share as an depended variable to reach the goal of the research. The sample consisted of (67) viewers, and the statistical package program (SPSS V24) was used in the statistical analysis to reach the goal of the research, and the research concluded that there is a positive effect of debt policy on earnings per share. One of the most important recommendations was to reduce companies' dependence on debt in achieving profits, which is reflected in the increase in earnings per share.

This study aimed to identify the disagreement that led to remove the accounting conservatism from the qualitative characteristics of accounting information from the common conceptual framework that was issued in 2010, and the reason that led to it being restored again in 2018. Also aimed to measure the level of accounting conservatism and risks disclosure of banking in selected of Iraqi banks. The research sample was determined by ten banks only, depending on the sample selection requirement, which includes the availability of financial statements on the research variables during the ten-year period covered and extending from 2010-2019. The research reached a set of conclusions, the most important of them, the level of accounting conservatism and risk disclosure varies according to the research sample banks. The study also found that there is a significant relationship between the accounting conservatism and the risks disclosure of banking. There is also a clear effect of the accounting conservatism on the risks disclosure of banking.

The current research aims to present and analyze the two concepts of income and the value relevance of accounting information and the models used in measuring it. As well as presenting and analyzing the effect of measuring operating income on the value relevance of accounting information, on a sample of banks listed on the Iraq Stock Exchange for the period (2016-2019). To many conclusions, the most important of which is that the value of (R2) indicates the existence of an acceptable level the value relevance of accounting information according to the price model, which indicates that earnings per share, book value per share, and cash flows per share explain (43.5%) of the changes in prices shares. While the value (R2) decreased according to the return model compared to the price model, reaching (0.180). Which indicates that (earnings per share/share price, change in profitability/share price) explains about (18%) of the changes It occurs in its share returns. And the operating income had a role in increasing the explanatory power of the determination factor according to the price and return models. The explanatory power for them reached (45.3%) and (0.270) respectively. The study also made several recommendations, the most important of which is that to apply International Financial Reporting Standards in the banking sector, there is an international role in increasing the relevance of the accounting information value compared to what it was according to the local standards that were measured in previous studies on the same sector (the banking sector). And light of this, the Securities Commission, the Local Standards Committee and the relevant regulatory authorities should intensify efforts to transform Towards international standards for the rest of the sectors operating in the local environment and the accompanying establishment of courses and workshops to raise the efficiency of account preparers in preparing the financial information by international standards.

This research paper deals with the effect of implementation of the International Financial Reporting Standard-Financial Instruments-IFRS9 in reducing information asymmetry in the financial statements published for local and Arab banks, and the research aims to test the effect of applying IFRS9 on information asymmetry. In order to achieve this goal the research hypothesis that the implementation of IFRS9 Financial Instruments affect in reducing information asymmetry. By formulate an index to measure the level of information asymmetry in the annual reports of a sample of (120) Arab banks registered in the Arab financial markets for the period (2018 & 2019) according to the classification report by Union of Arab Banks. It was excluded 20 banks that do not have sufficient data in their annual financial reports regarding the application of the IFRS9, The regression model was used to measure the effect of implementing IFRS9 on the level of information asymmetry. The results of the research show a significant impact on some of the IFRS9 items while the most items have no significant effect in reducing information asymmetry that shows relatively weak impact on the application of IFRS9 in the context of information asymmetry due to the attributed in contrast of the published financial statement of Arab banks. The research recommends directing the intention of local and Arab banks by expanding and rationalizing the implementation mechanisms of Standard 9 by making use of the experiences of advanced countries. The research may also add to the Arab financial and banking literature in the areas of governance, transparency, risk management, hedging, and the development of modern banking technologies to enable achieve information asymmetry in the local and Arab banking environment.

The aim of the research is to show the extent of application of internal control elements according to the decisions of the Committee for the Support of Economic Organizations (COSO) and their impact on the control environment of economic units. To achieve the objectives of the research, a checklist was prepared that included five components and seventeen principles in addition to (92) focus points distributed on a sample of the Iraqi oil companies had (50) checklists and recovered (39) lists were subject to statistical analysis to test the results and hypotheses, and a number of conclusions were reached, including: There are differences about the focus of internal control methods in the companies, the research sample, on the principles of the framework (COSO), that is, the companies who are the research sample are more inclined to apply most of the framework principles. Despite the different levels of adoption of this framework, the research recommended the necessity of adopting modern frameworks, including the COSO framework, as it is appropriate in improving the internal control environment.

This study aims to find out the impact of environmental auditing on environmental governance. To achieve the goal of the study, a field study was conducted to take the opinions of a sample of company managers, account controllers, academics and engineers in the city of Erbil by designing an electronic questionnaire. The link of the form was sent to (85) of them of which (76) questionnaires were adopted, with a ratio of (89%), for the purposes of analysis and study. The results of the study showed that there is an urgent need for environmental auditing through the necessity and growth of concern related to the environment and the negative effects it is exposed to due to many companies carrying out their activities without incurring anything mentioned. In addition to the social and legal pressures that companies are exposed to in order to play their role. Positive in preserving the environment. And, in light of the findings of the study, some relevant recommendations have been made, the most important of which is on the state’s Supreme Audit Institutions to impose strict control measures on industrial companies for the purpose of preserving the environment and thus governing it.