قياس ممارسات إدارة األرباح ومخاطرها في القطاع المصرفي دراسة تطبيقية في المصارف العاملة في اقليم كوردستان –العراق

الملخص

Earnings are the powerful indicators of the banks business activities. Consider as one of the most important problems facing companies, investors and financial analysts through the financial information of these companies from misleading data affect their decisions and financial analysis on the real performance of these banks. In view of the flexible nature that allows accounting standards and developed by the banking departments to hide the impact on fluctuations and changes into declared earning contrary to the actual economic performance, which calls for research on the factors and motives and the consequences of it and what researchers are trying to highlight in this research, especially in the banking environment. Most important what distinguishes this research, besides the analytic study, includes an applied study in the banks operating in the Kurdistan Region as a sensitive environment working with the funds of others and an irregular financial leverage. So to stand up the extent of the implementation of earning management operations in these banks and the extent of the Bank's management's awareness of the seriousness of this phenomenon and the resulting problems and make recommendations to avoid them.