Assessing the Performance of Banks and Their Impact on Accounting Reservation (Applied Study in a Sample of Iraqi Banks Listed on the Iraqi Stock Exchange)
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The aim of the research is to highlight the concept and importance of evaluating performance and methods of measuring it, as well as to identify what the accounting reservation is, its objectives, its importance and the methods of measuring it, as well as to determine the extent to which the performance evaluation is affected in the accounting reserve, if the sample of the research is the private Iraqi banks listed on the Iraqi Securities Market. Financial and be research edited from several axes which are the methodology of research and previous studies and the theoretical aspect of research as well as the applied aspect and conclusions and recommendations and the research reached there is not enough interest by the management of private Iraqi banks listed on the Iraqi Stock Exchange in the disclosure of the policy Accounting for the reservation as most banks have no knowledge of the effects of the accounting reservation on the decisions of investors and the researcher recommends to prepare a highly qualified human cadre for banking departments and look for accountants, auditors and departments competent to introduce them in how to measure the reservation and evaluate Performance in accordance with accepted and accepted accounting principles.
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