Ali Mahmood

Madenat Al-Elem University College (MAUC) | MAUC · Accounting department

Received: 3 rd September 2022 The research sought to identify the results of the work of some Iraqi private banks and the net profit achieved, as well as measuring the relationship between the net profits of commercial and Islamic banks and the share prices of these banks, The problem of the study was summarized by asking about the contribution of...

سعى البحث الى اكتشاف مدى تطبيق المصارف العراقية التجارية الخاصة لإلفصاحات الكمية والنوعية عن المخاطر وفق لمعيار الابلاغ المالي الدولي السابع ، وانطلق من مشكلة مفادها ان هناك فروقات بالتزام القطاع المصرفي العراقي بالافصاحات عن كل نوع من انواع المخاطر المصرفية )مخاطر السوق، مخاطر االئتمان و مخاطر السيولة(. وبهدف اثبات فرضية البحث التي نصت على "تلتزم...

The research sought to prove a main hypothesis that "there is a statistical relationship between financing sources and fixed assets" and This hypothesis was based on a problem summarized by the following question: Has the Modern Company for Animal and Agricultural Production invested sources of funding in enhancing its fixed assets? In general, the...

The Six Sigma strategy is one of the modern tools of managerial accounting, through which quality is measured in relation to the employee's environmental status at work and the quality of service delivery efficiency for the customer. Most government service institutions use the old traditional form of management accounting, traditional forms do not...

The importance of examining the exchange rate effect has on banks profitability cannot be over emphasized, particularly, given this era of Global Financial Integration. Most banks are said to suffer from erosion of their profit arising from exposure to fluctuations in international currencies, especially, when proper hedging strategies are not adop...

The Six Sigma strategy is one of the modern tools of managerial accounting, through which quality is measured in relation to the employee's environmental status at work and the quality of service delivery efficiency for the customer. Most government service institutions use the old traditional form of management accounting, traditional forms do not...

Conservatism creates a system that prevents overpayments to managers and reduces the conflict between the interests of shareholders and managers. On the other hand, conservatism over corporate governance, while reducing opportunistic management payments, causes the manager to report losses from the sale of assets and also stops operations, and prev...

The research sought to discover the application and disclosure extent of the debt instruments within the Iraqi's commercial private banks in accordance with the seventh international financial reporting standard, by using the descriptive analytical approach building a questionnaire form with the aim of testing the research hypothesis. The research...

سعى البحث الى اكتشاف مدى ادراك المصارف التجارية للافصاحات الكمية والنوعية للمشتقات المالية

ان التغير والتوسع الكبيرين في النشاط الاقتصادي وزيادة حجم المنشأت وانفصال الملكية عن الادارة كلها اسباب تجعل من الادارة مسؤولة عن اتخاذ القرارات المهمة وانها احيانا تعمل على وفق مصالحها الشخصية، هذا يؤدي بدورة الى تباين في المعلومات لذلك كانت الحاجة الى وسيلة محايدة وهي التدقيق الخارجي لطمأنة المالكين بأن المعلومات المعلنة بالقوائم المالية تمثل بان...

To the Banks capital several uses, including the protection of deposits and this was approved by the Basel Committee, And Finance long-term investments which intended to investment in fixed assets that are essential to the continuation of banking activity, Fixed assets not financed from the funds of the deposit, but the owner equity do this jop. th...