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sjamao 2022, 4(4): 1-5 |
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Hasan Hilo S. Measuring the Quality of Profits: Evidence from Banks Listed in the Iraq Stock Market. sjamao 2022; 4 (4) :1-5
URL: http://sjamao.srpub.org/article-7-157-en.html
URL: http://sjamao.srpub.org/article-7-157-en.html
Materials Management Technologies Department, Rusafa Institute of Administration, Middle Technical University, Baghdad, Iraq
Abstract: (448 Views)
The aims of study to measure the quality of profits for a number of private banks and the number (10) banks listed in the Iraq stock market for the period from (2010-2018) using the scale of the quality of receivables, which consist of ordinary receivables and extraordinary receivables. The study relied on two main hypotheses and the research found that the banks that achieved the quality of profits during the years of research are (Al-kaleej, Elaph, Al-estethmaar, Ashur) As for the banks that were the lowest quality of profits, they are (Al-tegara, Al-etemaan, Mansour, Al-Ahli, Baghdad, Middle East), so the research made a recommendation to private banks with low profit quality to pay attention to the continuous analysis of ordinary and extraordinary receivables to address deficiencies and weaknesses and take into account the quality of profits because this is reflected in the decisions of investors and users of financial statements.
Keywords: Quality of receivables, Quality of earnings, Quality of ordinary receivables, Quality of extraordinary receivables, Quality of earnings matrix
Type of Study: Research |
Subject:
Accounting
Received: 2022/10/15 | Revised: 2022/11/11 | Accepted: 2022/11/25 | Published: 2022/12/10
Received: 2022/10/15 | Revised: 2022/11/11 | Accepted: 2022/11/25 | Published: 2022/12/10
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