ADOPTION OF INTERNATIONAL FINANCIAL REPORTING STANDARDS AND ITS IMPACT ON ENHANCING EARNINGS SUSTAINABILITY: EVIDENCE FROM IRAQI BANKS

This study aims to demonstrate the extent to which IFRS adoption contributes to enhancing the sustainability of earnings for a sample of banks listed on the Iraqi Stock Exchange for the duration (2011-2022) before and after accreditation. The sample included (nine) banks and 108 observations, using the dummy variable (1.0) to measure IFRS as an independent variable and the earnings per share model to measure the sustainability of corporate earnings as a subordinate variable, and to test the hypotheses, the SPSS statistical program was used.