Abstract

The study aims to examine the relationship between the components of the ownership structure and the choice of accounting policies for commercial banks listed in the Iraq Stock Exchange. The research data consisted 11 commercial banks listed in the regular market and conducting a test on them for the two periods, before (from 2010 to 2014) and after (from 2015 to 2019) the Implementation of international financial reporting standards. This study, therefore, uses of the book value scale to the market value to measure the accounting policies expressed (with accounting conservatism), and multiple linear regression analysis was used to test hypotheses by relying on the statistical analysis program software (Eviews9) for the purpose of conducting hypothesis testing. The findings showed that the absence of a statistically significant relationship between institutional ownership and the choice of accounting policies, while there was a positive relationship and a statistical indication between major shareholders and the choice of accounting policies, as well as the existence of an inverse relationship and statistical significance between administrative ownership and the choice of accounting policies. In addition, the study found that there is no statistically significant relationship between institutional ownership and the choice of accounting policies, and major shareholders and the choice of accounting policies, while there was an inverse relationship and a statistical significance between administrative ownership and the choice of accounting policies.