THE IMPACT OF ACCOUNTING EARNINGS QUALITY ON THE FINANCIAL REPORTS: AN APPLIED STUDY TO A SAMPLE OF IRAQI BANKS LISTED IN THE IRAQI STOCK EXCHANGE

The present research aims at identifying the concept of the accounting earnings quality and the range of its impact on the financial reports of Iraqi banks listed in the Iraqi Stock Exchange. The significance of the study stems from the significance of the accounting earnings quality impact on the Iraqi banks financial reports. The research is based on a number of results, the most of which are: "the quality of accounting earnings is an important element in assessing the quality of financial reports", and also 'the quality of earnings represents the ability to predict the future earnings of the banks and continuity of the of banks earnings as well'. Moreover, the article has reached to a number of recommendations, the most important of which are: "attention should be given by the Iraqi Stock Exchange to the adoption of models to measure the quality of earnings of Iraqi banks", and "internal periodic reports on the quality of earnings in Iraqi banks should be published for the purpose of improving the performance and efficiency of banks". As far as the statistical analysis is concerned, the researchers have utilized the modified Jones Model (1991) following the statistical program SPSS.