THE IMPACT OF INTERNAL CORPORATE GOVERNANCE MECHANISMS ON RELEVANCE OF THE VALUE OF ACCOUNTING INFORMATION FOR IRAQI BANKS LISTED ON THE IRAQI STOCK EXCHANGE

Abstract

The research aims to study the impact of the internal mechanisms of corporate governance on the appropriateness of the value of accounting information. To achieve the research goal, the price model was used to measure the appropriateness of accounting information's value. The research community was also represented by commercial banks listed on the Iraqi Stock Exchange, while the research sample was represented by (10) Commercial banks listed on the Iraq Stock Exchange. The study concluded that there is a statistically significant effect of the independent variable, the number of board of directors meetings, on the appropriateness of the value of accounting information in commercial banks. The number of independent members also has a statistically significant impact on the appropriateness of the value of accounting information.