أثر ستراتيجيات إدارة الأرباح في تغيير التدرج الائتماني لعينة من المصارف العراقية – دراسة تحليلية

Rp_ The Effect Of earnings management strategies in Credit rating change Analytical study for the period 2004-2016 pdf

Abstract

This study aims to determining the effect of Earnings management strategies on Credit rating changes . And this is executed by depending on Earnings management strategies Both types: the first Accruals-based earnings management (AM) and the second Real earnings management (RM) . As was expressed Credit rating through financial ratios.
The study is being conducted in the Iraqi banking sector. The financial information is obtained by each bank of the study sample, analyzed for this purpose, and the sample consists of twelve banks. For the period from 2004 to the end of 2016.

To measure the meaningful relationship between the study variables, Annual earnings ratio to total earnings during the years of study , And leverage ratio to measure credit rating , T-test and Simple correlation factor are used. To determine the meaningfulness of the regression equation, the Simple regression analysis and F-test is used, R2 is used to explain the amount of effect the independent variable have on the dependent variable. Finally, use the statistical program SPSS 21.
The study reached several conclusions that can be expressed briefly that there is an impact of the behavior of profit management on the changes in the credit rating of each of the Iraqi banks individually and collectively. . The results of the study showed that profit management practices lead to a crisis of confidence in the profession of accounting and financial reports issued by accountants and thus increase the ability of the management of Iraqi banks to cope with credit risks through sound practices and away from fraudulent practices.
The study arrived to many recommendations which related with the present study and the future studies on key variables. One of the recommendations advocated by the study was a good understanding of profit management practices and the importance of considering and applying the principles of good corporate governance.