The impact of banking risks on the quality of financial reports An applied study on a sample of banks listed on the Iraqi Stock Exchange

This research aims to introduce the concept of banking risks and their impact on the quality of financial reports. The research dealt with a sample of (15) banks listed on the Iraq Stock Exchange for the period extending from 2013 to 2022, as the independent variable (banking risks) was measured according to several indicators. These are the percentage of non-performing loans, cash liquidity, and the basic indicator approach. As for the dependent variable (quality of financial reports), it was measured according to the accounting conservatism index. Correlation and regression models were used to examine the relationship and influence between these variables. The research concluded that there was an increase in the level of credit risk. While there is a decrease in the level of liquidity risks and operational risks, as for the quality of financial reports, it is noted that there is a significant decrease in the level of accounting conservatism. The results of the research also showed that there is no effect of the dimension of credit and liquidity risks on the quality of financial reports, while there is an effect of the dimension of operational risks in The quality of financial reports. The most important thing that the researchers recommend is to increase and develop awareness among banks operating in the banking system of the importance of improving risk management practices, especially credit and liquidity risks, because of their major role in improving the utility of information for users of financial reports.