أثر ملاءمة المعلومات المحاسبية في ظل تبني معايير الابلاغ المالي الدولية في التنبؤ بالفشل المالي : دراسة تطبيقية في عينة من المصارف المساهمة الخاصة في محافظة أربيل

Abstract

The aim of the research is to demonstrate the impact of the relevance of accounting information in financial failure prediction before and after the adoption of International Financial Reporting Standards in private banks in the Erbil governorate, and the research period was divided into two equal periods so that the first period is a period before the adoption of International Financial Reporting Standards (Pre-IFRS) and represented by two years (2013-2014), and the second period is a period after the adoption of International Financial Reporting Standards (Post-IFRS) represented by two years (2016-2017), and simple regression analysis was used in order to test the research hypotheses. The research found that there is a statistically significant impact of the relevance of accounting information in financial failure prediction before the adoption of International Financial Reporting Standards for the banks of the research sample, and there is also a statistically significant impact of the relevance of accounting information in financial failure prediction after the adoption of International Financial Reporting Standards, but this effect is greater than it was before the adoption of international financial reporting standards. The results of the research also showed that the accounting information was more relevant and closer to reality for predicting financial failure after the adoption of International Financial Reporting Standards than it was before the adoption of those standards, One of the most important recommendations recommended by the research is the need to rely on accounting information extracted from financial statements prepared on the basis of International Financial Reporting Standards and its use in models for predicting financial failure, as well as the need to apply those standards in terms of substance and in all sectors in general and banks are a sample the research, in particular, because of the accounting information it provides, which is relevance and of high quality.