تأثير التقارير المالية الاختيارية على الأداء المالي الاستراتيجي المستدام: أدلة من القطاع المصرفي العراقي (2021-2023)

المؤلفون

  • صفا مهدي رجي قسم المحاسبة، كلية الإدارة والاقتصاد، جامعة كربلاء، محافظة كربلاء، العراق
  • امل محمد سلمان قسم المحاسبة، كلية الإدارة والاقتصاد، جامعة كربلاء، محافظة كربلاء، العراق https://orcid.org/0000-0002-9140-2050
  • علي عبد الحسن عباس قسم المحاسبة، كلية الإدارة والاقتصاد، جامعة كربلاء، محافظة كربلاء، العراق https://orcid.org/0000-0001-6860-2583

DOI:

https://doi.org/10.71207/ijas.v21i85.4406

الكلمات المفتاحية:

التقارير المالية الطوعية، الأداء المالي الاستراتيجي المستدام

الملخص

تبحث هذه الدراسة في تأثير التقارير الطوعية للمعلومات المالية (VFID) على الأداء المالي الاستراتيجي المستدام (SSFP) في القطاع المصرفي العراقي (2021-2023). على الرغم من التركيز العالمي الكبير على الشفافية، يواجه السياق العراقي تحديات في تبني المعايير الدولية لإعداد التقارير المالية (IFRS)، بما في ذلك الصراعات التنظيمية والحواجز الثقافية والخبرة المحدودة. تعالج الدراسة هذه الفجوة من خلال تحليل كيفية تأثير VFID على المقاييس المالية الرئيسية مثل صافي الربح وحقوق الملكية ونمو الأصول في ثلاثة بنوك (مصرف بغداد، ومصرف آشور، ومصرف الاستثمار). باستخدام تحليلات الانحدار وتحليل التباين، تكشف الدراسة عن وجود علاقة إيجابية كبيرة بين VFID وSSFP، لا سيما عند التحكم في عدم التجانس المؤسسي. تسلط النتائج الضوء على أن ممارسات الإبلاغ الطوعية المحسنة ترتبط بتحسين الربحية والسيولة وثقة أصحاب المصلحة، مما يؤكد دور الشفافية في تعزيز الاستقرار المالي والقدرة التنافسية. وتقدم النتائج رؤى حاسمة لصناع السياسات ومديري البنوك لتعزيز أطر إعداد التقارير المالية، ومواءمة الممارسات مع المعايير الدولية، وتعزيز النمو المستدام في المشهد المالي المتطور في العراق.

التنزيلات

بيانات التنزيل غير متوفرة بعد.

السير الشخصية للمؤلفين

صفا مهدي رجي، قسم المحاسبة، كلية الإدارة والاقتصاد، جامعة كربلاء، محافظة كربلاء، العراق

محاضرة في جامعة المثنى، كلية الإدارة والاقتصاد. تخصصي هو المحاسبة، ولدي العديد من الأبحاث المنشورة والمشاركة في المؤتمرات.

امل محمد سلمان، قسم المحاسبة، كلية الإدارة والاقتصاد، جامعة كربلاء، محافظة كربلاء، العراق

حصلت على درجة الدكتوراه في المحاسبة ولدي خبرة في نظم المعلومات المحاسبية.

علي عبد الحسن عباس، قسم المحاسبة، كلية الإدارة والاقتصاد، جامعة كربلاء، محافظة كربلاء، العراق

حاصل على درجة الدكتوراه في إدارة الأعمال. لديّ خبرة في تحليل السلوك والموارد البشرية، ولديّ العديد من الأبحاث في مجال السلوك التنظيمي والإدارة المالية.

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المخطط الفرضي للدراسة

التنزيلات

منشور

2025-09-26

كيفية الاقتباس

مهدي رجي ص., محمد سلمان ا., & عبد الحسن عباس ع. (2025). تأثير التقارير المالية الاختيارية على الأداء المالي الاستراتيجي المستدام: أدلة من القطاع المصرفي العراقي (2021-2023). المجلة العراقية للعلوم الادارية, 21(85), 249–281. https://doi.org/10.71207/ijas.v21i85.4406