The Impact of Disclosures According to the Administrative Performance Indicator when Implementing IFRS 18 in Iraqi Banking Sector
Abstrak
The research aims to explore the desire of the Iraqi banking sector's management to implement administrative performance measures (MPMs). It was based on a problem summarized by asking whether the international standard (IFRS 18) would contribute to raising the managerial performance measures (MPMs) of the Iraqi banking sector, once implemented. To prove the research hypothesis, a descriptive analytical approach was used by distributing 100 questionnaires to management and annual report preparers in the Iraqi banking sector. By analysing data from 89 valid questionnaires, with a recovery rate of 89%, the research concluded that it is essential for the subgroup items (operating, investment, and financing) of the income statement to provide indicators measuring administrative performance. Otherwise, they cannot be used as evidence, and their publication may mislead users of financial statements. This conclusion was met with a recommendation that preparers of financial reports, such as explanations and the income statement, should declare the indicators provided by the subgroups of the income statement that are suitable for measuring administrative performance.
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Referensi
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Penulis
Hak Cipta (c) 2026 Ali Bnilam
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