Document Type : Research Paper
Abstract
The study aims to analyze and measure the impact of asset quality on profit management, as the quality of assets is an important factor to measure the strength of banks and is directly related to capital adequacy, because in most cases, risks are determined through the depreciation of assets, and the practice of profit management is the manipulation of information Accounting As long as there is a deliberate misleading of users of financial statements, and there are often multiple motives through which management seeks to implement management profits, and to achieve these goals, this study relies on a set of financial ratios for asset quality indicators and the (Jones) model for measuring profit management, as well as some Standard models and statistical analysis methods appropriate to the nature of the study to estimate the regression equation. Where the research community represents the commercial banks listed in the Iraqi Stock Exchange and the research sample was represented by (10) banks out of (40), commercial banks listed in the Iraqi Stock Exchange, in line with the variables of the research and for the period (2016-2020) and using annual data. The study concluded that there is a statistically significant inverse relationship between the quality of assets and the profit management of the research sample banks.
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