The impact of the application of International Standard No. 13 on the market value of banking sector companies in the Iraqi Stock Exchange

The topic of the research aims to consolidate the concept of fair value, and then to identify the international financial reporting standard and its role in the application of fair value in the Iraqi local environment and the possibility of using it in determining the value of the company. To achieve the goal of the research, the analytical approach was adopted for the data and information that was obtained by the researcher by conducting interviews with a number of bank and department managers in a sample of Iraqi banks registered in the Iraq Stock Exchange, and then analyzed by adopting some quantitative financial methods. The researchers reached a set of conclusions, the most important of which was the impact of fair value accounting in accordance with International Financial Reporting Standard on the value of the company in financial institutions, and that the adoption of fair value measurement in accordance with International Financial Reporting Standard 13 is more reliable on other accounting standards in determining the value of the company. The researchers recommended the need to pay attention to the actual application of the concept of fair value, due to the advantages that this measurement enjoys because of its preference over the historical cost affecting the country's economy

The role of creative accounting in increasing the marketing of shares and their profits in the Iraqi stock exchange

As a result of creative accounting, many firms in the Iraqi stock market are able to achieve two very significant goals: first, to boost the market value of their shares and thus gain the biggest trading volume in shares, and second, to lower their earnings in order to decrease the tax burden. First by growing its profits, then by evading taxes and denying the state its right to its money. Using this research, we hope to demonstrate how financial institutions that use innovative accounting tools in the preparation of their financial statements impact trade activity. Trading volume is critical to accurately forecasting stock price patterns, allowing investors to maximize their wealth. So, without accounting information, the financial markets can't play their function in drawing in investment, ensuring a well-balanced use of resources, and making reasonable economic decisions, because they don't have the accounting knowledge to do so. There were four sections to the research, which included a look at the research methodology and previous studies, a look at creative accounting practices, and an analysis of the financial statements for the top and bottom ten companies in terms of trading volume using Miller's model to detect profit manipulation that occurred in those companies. The final section contained the most significant findings and recommendations

A proposed model for amending tax controls in Iraq to achieve a better tax outcome

The research aims to determine the impact of changes in the percentage of controls on the tax outcome. Determining the best way to formulate annual controls that reflect the most appropriate method that deals with tax rates ratios in a manner that achieves a balance between tax revenue and social justice through the distribution of the tax burden. The period was characterized by the stability of the application of annual controls at a fixed rate in terms of tax imposition and collection, and on the other hand, due to the different revenues of tax proceeds. Levels of estimation. The committee for setting annual controls should rely on specialized scientific studies when setting annual controls so that the percentages received are more and closer to accuracy, to achieve the greatest amount of achievement and to achieve social justice and at the same time increase state revenues