Reflection of the impact of the application of international financial reporting standards (IFRS) on the decisions of investors in Iraqi commercial banks

Abstract

Abstract. The research aims to test the impact of the application of International Financial Reporting Standards (IFRS) on investor decisions in the Iraqi environment, by applying to 110 views (bank / year) in Iraqi commercial banks listed in the Iraqi Stock Exchange for the period from 2011-2020. All research variables were quantitatively measured based on the models developed by the previous literature, where the application of the International Financial Reporting Standards (IFRS) was measured using a dummy variable given the number (1) for the years after the application of (IFRS) and the number (0) for the years before the application of (IFRS). Investors’ decisions were also measured using the natural logarithm of the traded values ​​of the shares of the research sample banks, as well as a set of statistical methods for testing hypotheses and knowing the size of the correlation, the impact and the level of significance between the research variables and using the statistical programs (Statistical Package for Social Sciences-SPSS Vr.22), (Eviews-v22). The results of the research showed: There is an inverse statistically significant effect relationship between the application of International Financial Reporting Standards (IFRS) and investor decisions