Ahmad Amir Fadil, Amal Mohammed Salman Al-Tamimi

Abstract

This research aims to investigate the impact of accounting disclosure of geopolitical risks (GPR) on earnings quality, within the context of the Iraqi banking sector, The research was conducted on ten Iraqi banks listed on the Iraq Stock Exchange (ISX), where the questionnaire was distributed. The questionnaire consisted of two sections, The first section addressed the accounting disclosure of geopolitical risks and included 35 items distributed across 7 dimensions: wars and military conflicts, terrorist attacks, cyberattacks, climate change, subsequent events, internal control of financial reports, and management plans and strategies (with 5 items for each dimension), The second section dealt with earnings quality and contained 15 items, The sample consisted of 117 employees, and data were analyzed using IBM SPSS software.
The research reached several conclusions, the most important of which is that the disclosure of geopolitical risks—such as wars, terrorist attacks, cyber threats, and others—is considered a vital element that enhances the earnings quality, in light of these conclusions, the research offered several recommendations and suggestions for future studies.

Keywords

Accounting Disclosure Earnings Quality geopolitical risks risk Disclosure