Analyzing the relationship between earnings quality and financial sustainability

Abstract

 The aim of the research is to analyze the relationship between the quality of profits and indicators of financial sustainability of the banks listed in the Iraq Stock Exchange. The SPSS statistical program, and the research concluded that there is a correlation between the variables, and the Bank of Baghdad was distinguished by the approach of the average quality of its profits to the correct one, as it reached (1.15) times, while the results of the analysis showed a low quality of profits for the Iraqi Commercial and Commercial Gulf Banks, as it amounted to (-23.7), (1.93) Because the ratio is far from the correct one, and the research recommended the need to disclose the quality of profits within the financial reports of banks for the purpose of helping users of financial statements to predict future profits