An applied study in the iraqi market for securities and its relationship to corporate governance and its impact on the quality of financial reports

10.2478/bjlp-2023-00000164

Abstract

The aim of the study is to show the impact of corporate governance on the quality of financial reports of banks listed on the Iraqi financial market for trading. And after research and in the Iraqi commercial banks by using the descriptive analytical approach and after analysis and attention accurately and based on the data on that method to know the extent of commitment to applying the mechanisms of corporate governance. This study was applied to Iraqi banks with a commercial nature, registered and accredited in Iraq. The number of banks is (10) and the duration of the basic study is a period between the years (2012-2021). In the Iraqi markets, there is a statistically significant effect at the level of significance (0.10) commitment to applying some corporate governance mechanisms, namely (the characteristics of the board of directors represent the independence of the board of directors and women’s participation and size. The characteristics of the audit committee represent the size of independence) multiplied by profitability.