Document Type : Research Paper
Abstract
The objective of the research is to determine the impact of the (COVlD-l9) on the quality of financial statements, and the study used the inferential approach to build the theoretical framework and the approach when the conduct of the applied study, and the research The sample included 17 banks listed on the Iraq Stock Exchange for the period 2018-2021. The Jones model was used to measure the quality of financial reports. The research reached a set of results, the most important of which is that the Corona COVlD-19 pandemic has a direct and indirect impact on the financial statements of the companies in the research sample. Companies in the research sample used earnings management to varying degrees during the study period, but the most prominent of these practices emerged during the Corona pandemic period.
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