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العوامل المؤثرة في سلوك تمهيد الدخل : دراسة في عينة من المصارف الاهلية في العراق == Factors Influencing Behavior of Income Smoothing A Study In A Sample of Iraqi Private Banks
Author name:
طارق توفيق يوسف العبد الله
Supervisor name:
فاطمة جاسم محمد السعد
General topic:
Administration and Economics
Specific topic:
Economy
Degree:
Master
University:
University Of Basrah - Faculty Of Administration And Economics - Department Of Economics
Language:
Arabic
University location:
Basrah
First pages:
07T3800 - p.pdf
Abstract:
This study aims at demonstrating the importance of Income Smoothing behavior and internal and external factors, in addition to giving an insight about the most important studies, which dealt with this topic from all its aspects. The study was conducted on a sample of Iraqi private joint - stock banks in terms of whether or not these banks tend to the application of smoothing, as well as the influence of these factors on these banks.The study depended upon a set of hypotheses and reached to findings, the most important of them are the tendency of the study sample to practice smoothing behavior, and the great influence of internal and external factors on the research sample.It has beenclear that the internal factors have more influence than external ones, in varying degrees; in that the size factor has the greatest effect among other factors.The study presented a number of specific recommendations
