THE IMPACT OF EARNINGS QUALITY CONSIDERING SOCIAL RESPONSIBILITY ON FINANCIAL PERFORMANCE-AN ANALYTICAL STUDY IN THE IRAQI BANKING SECTOR

Abstract

The current research aims to demonstrate the impact of the quality of profits considering social responsibility on financial performance in the Iraqi banking sector, and to identify the nature of the relationships that bring together the variables. To achieve the objectives of the study, the researcher used the descriptive analytical approach, and Iraqi commercial banks were identified as a research community, and the study was chosen. Banks (Bank of Baghdad, Iraqi Investment Bank, Middle East Bank) as a research field in Iraq. It required surveying the opinions of managers and workers in the banks under study, including accountants and auditors. The research sample consisted of (managers in all bank departments, consultants, accountants, and auditors), and (45) questionnaires suitable for analysis were distributed. The use of the statistical package program (SPSS) and the program (Excel) in statistical analysis, and the use of the correlation coefficient and linear regression to demonstrate the correlation and influence relationships between the research variables. The research reached several results, the most important of which is the existence of significant and varying correlations and influence between the research variables (quality of profits, social responsibility and financial performance) in the banking sector. The research presented a set of recommendations, the most important of which is that the management of banks seeking to achieve social responsibility should establish its concept by codifying it in the internal systems of the banks to become an effective performance and alternative to environmental policy tools.