دور جودة التقارير المالية الدورية في الحدّ من المخاطر الائتمانية في المصارف التجارية العراقية

Abstract

Commercial banks seek to achieve their strategic goals and the lowest possible credit risks through the quality of financial reports, and what is meant here by quality are reports (comprehensive and detailed disclosure of all details of credit risks), as these reports give those banks reliability in their professional performance and are an effective control tool in reducing those Risks The main function of banks is the process of granting loans, which is considered the most profitable banking operation, and at the same time, banks must maintain a sufficient liquidity ratio to manage other banking activities and operations and overcome liquidity risks while achieving appropriate profits. And the statement of risky operations in granting loans by banks, their defaults, and doubtful debt ratios, which the research gains importance from the importance of the quality of financial reports in reducing bank credit risks for financial and commercial banking institutions, which is reflected in the economic performance of the country as a whole