أثر سياسة تمهيد الدخل على جودة األرباح المحاسبية)دراسة تطبيقية في عينة من المصارف العراقية العاملة في محافظة أربيل(

Abstract

The study aimed to demonstrate the impact of the income smoothing on the accounting Earnings quality (represented by the earnings persistence and earning predictability and accruals quality),) An applied study in a sample of Iraqi banks operating
in Erbil governorate(.and determined the duration of the study, to include the five years from 2013-2017, and the study was applied to the sample (10) Banks listed in the Iraqi stock market. and to assess the practice of income smoothing in banks sample
study.Then, to examine the impact of income smoothing on the earnings quality to decide whether income smoothing can serve as either a tool to enhance earnings quality or a tool for opportunistic behavior.The study took accounting mechanisms of governance as additional factors in this study. And used in the study simple regression analysis of the test hypotheses of the study in addition to the use of Eckel index (Eckel) to classify banks sample of the study to the smoothed and non-smoothed banks.
The study concluded that there is a significant statistical effect of income smoothing on the earnings persistence and earning predictability, but there is no significant statistically effect of income smoothing on the Earnings quality represented by the accruals quality. The results also indicated that the percentage of banks classified as smoothed banks according to the Eckel index (60%) of the sample banks and (40%) of the sample banks were classified as non-income smoothed banks.One of the most important recommendations of the study is the need to strengthen the governance mechanisms and urge companies to implement them, because of the role of this proposal in increasing transparency and disclosure, which helps to reduce
undesirable administrative practices, in addition to the importance of the ethical and behavioral aspect and the need to make users of accounting information aware of the financial misinformation that can occur through income smoothing practices and an
interest in increasing the effectiveness and efficiency of the external audit profession as one of the mechanisms of external accounting for governance.