The Impact Of Accounting Innovation On The Financial Efficiency Of Commercial Banks In The Iraqi Environment

Abstract

The study examined the impact of accounting innovation using earnings management as an independent variable on financial efficiency using return on equity as a dependent variable in commercial banks listed on the Iraq Stock Exchange. The study sample included 9 commercial banks listed on the Iraqi regular market out of 14 banks during the period 2014-2021. Regression models were used. And a model Kothari  Return on equity, to test the impact of accounting innovation on the financial efficiency of commercial banks, the results of the statistical analysis in the study sample banks showed that the variables used in the regression model, namely earnings management, are negatively related to the return on equity, meaning that there is a negative impact of accounting innovation on the financial efficiency of commercial banks.