قياس جودة الارباح في القوائم المالية لقطاع شركات التأمين المدرجة في سوق العراق للاوراق المالية

Abstract

The objective of the research is to measure the accounting earning quality of the insurance companies listed in the Iraqi Stock Exchange for (5) companies for the period from 2011 to 2015. The Accounting Earning Quality was measured through the Indicator of Operational Activity, This equation reflects, in part, the results of operating activities on the accrual basis, while reflecting on the other hand the results of operating activities according to the cash basis, The higher percentage, the greater accounting earning quality of the company's and vice versa.The research reached several results, the most important of which is the absence of an acceptable level of the accounting earning quality in the financial statements disclosed in the insurance companies sector listed in the Iraqi Stock Exchange.A number of recommendations have been formulated through the results, the most importantly; the accounting earning quality should be disclosed in the financial statements of insurance companies to help predict future profits more fairly by the users of the financial statements