Search Results for Omer AL-Doori
Abstract
The aim of the research is to clarify and determine the role of voluntary accounting disclosure in the process of evaluating banking performance, which has become increasingly important in the recent period as a result of the developments witnessed by the financial markets regarding the type and quantity of information contained in the financial reports of companies, and this is achieved by testing research hypotheses and trying to reach a solution to its problem by trying to determine the extent of dependence of each of the CAMELS indicators on information classified as voluntary or voluntary disclosures within the reports, and within this framework, the research problem revolves around the dependence of all or some of the indicators of the camels system on voluntary accounting information published in financial reports, Is there a relationship between voluntary accounting disclosure in the financial reports of banks and the results of evaluating their banking performance under the camels system The research is based on two hypotheses, the first of which is the role of voluntary accounting disclosure of banks in assessing banking performance using the six camels indicators, and the second is that some CAMELS indicators rely on voluntary accounting information to varying degrees, The research also aimed at determining the impact of voluntary accounting disclosures of banks in assessing banking performance using the CAMELS system or not, and determining the size and shape of the relationship between the results of the banking evaluation using the CAMELS system and the volume of voluntary accounting disclosure in financial reports in addition to identifying the indicators of the CAMELS system that rely on voluntary accounting information disclosure, Therefore, through the research, the CAMELS system was applied to the Bank of Baghdad and using the method of financial analysis, many conclusions were reached, the most important of which was the study showed the existence of a role for voluntary accounting disclosures in assessing banking performance among the elements of the camels banking evaluation system in the banks sample study and the importance of applying the CAMELS investors have a clearer picture of the bank.
Abstract
The global economy is going through multiple unexpected events and changes that will affect the banking sector, and therefore it is imperative to search for a tool that helps protect the banking institution and the banking sector, especially after the recent global financial crisis, as stress tests appeared, which in turn support management Risks in detecting banking risks before they arise, and therefore these tests give a dose of immunity to the banking community to protect it from expected and unexpected events. The research concluded that the banking stress test scenarios have partially affected the efficiency ratios that the banks have in the research sample, due to the durability of their financial suitability. Banks should apply the tests periodically and consider them as a shield that protects them from external influences.
Abstract
Intangible assets are important for many establishments in most sectors, such as the industrial ones, and the need to measure them to reduce the volume of risks, so the research dealt with the issue of measuring intangible assets and their impact on investment decisions in shares, where the problem of research is embodied in the intangible and intangible existence of intangible assets, which makes The process of measuring it accounting "is a difficult and complex process and includes many financial risks related to the uncertainty in this regard, which gives a" large "aspect of the difficulty in linking it with investor decisions and determining its impact on these decisions. Therefore, the research aims to determine the extent of the impact of measuring Intangible assets in investment decisions in companies through their influence on the market values of their shares,The research is based on testing the following hypothesis: “The measurement of intangible assets affects investment decisions by causing fluctuations in the market value of companies’ shares. ”A number of conclusions were drawn up, the most important of which are: The relationship between the ratios and amounts of intangible assets on the one hand and the market values of companies’ shares on the one hand was taken. Other, the shape and manner of fluctuation, as they are direct and opposite, and from year to year, and the reason for this fluctuation is that the values and ratios of intangible assets are only one of a number of factors that affect the behavior and decisions of investors in companies' shares through their influence on the decisions of buying and selling their shares. It affects its values in the financial market indirectly, and the research came up with a number of recommendations, the most important of which are: studying and monitoring the behavior of investors, especially their decisions related to buying and selling companies' shares, and working to reduce the negative impact of financial information related to intangible assets on these decisions and behaviors and its reflection on the market values of shares .
Abstract
Information from financial reports is the basis upon which users of financial information make various decisions accounting measurement based on historical cost is objective and reliable but not appropriate, as it reflects past events and does not provide future information, hence the global trend of replacing historical cost with fair value, since the information generated is relevant and reflects the unit's true financial position. The research therefore sought to illustrate the impact of fair value adoption on the quality of financial reporting. The importance of research stems from the importance of quality financial reporting because of its significant influence on decision makers.Given the international trend to replace the historical cost basis with fair value accounting measurement, it was important to examine the ability of fair value financial reporting to provide users of financial reporting with financial information and indicators that are appropriate and useful for good economic decision-making and also to identify underlying causes Behind the trend of preparers of International Accounting Standards (IAS) and International Financial Reporting Standards (IFRS) to use fair value in accounting measurement. To test the validity of the research hypothesis, the impact of using fair value on the quality of financial reporting was measured by measuring the adequacy of financial reporting at Baghdad commercial bank . The researchers came to several conclusions, the main one being that there is an impact of using fair value on bank activities after its application. They recommended that efforts be made to apply fair value across a wider range of financial assets to include all their assets and liabilities properly according to the International Financial Reporting Standards (IFRS), as the impact may become clearer.
Abstract
The banking sector is one of the sectors most exposed to risks and the reason is due to the nature of the work of banks that is linked to a group of risks directly. Therefore, it is necessary for the bank to have an efficient and efficient internal control through which it can control the bank’s resources from the risk of waste and loss.
Therefore, the idea of establishing the Basel Committee on Banking Supervision came from the banks’ need to strengthen the internal control and increase its solidity to face risks effectively. The increase and exacerbation of global indebtedness, especially in developing countries, so if the banks are committed to applying the requirements of Basel III, this will help reduce risks and control the available resources and reduce.
As for the research sample, it included three private commercial banks, which are the Iraqi Union Bank, Ashur International Bank and Al-Mansour Investment Bank.
The research reached a set of results, including that the requirements of Basel III came to keep pace with the banks of developed countries, and that it is possible to cover the risks they face from their capital, which in turn represents a challenge for banks of developing countries due to the difficulty of implementing these requirements and that the internal control of banks is in their interest to apply all the requirements Basel III to increase its durability and strength to face the risks it may be exposed to.
The research problem includes the extent to which banks operating in Iraq apply the requirements of Basel III and does the Central Bank of Iraq follow up on the application of these requirements periodically. For banks, the research sample is represented by three private commercial banks: Union Bank of Iraq, Ashur International Bank and Al-Mansour Investment Bank.
The researcher also relied on laws and legislations related to the subject of research, doctoral dissertations and relevant master’s theses, in addition to relevant Arab and foreign books and periodicals. Relationship to the subject matter.