Analysis of the Factors Affecting Measurement and Accounting disclosure for Human Resource and their impact on the Quality of Financial Reports in Iraqi banks

Abstract

The research aims to explore the impact of factors related to some of the characteristics of the bank, which
are size, age, nature of activity, profitability and nationality in the measurement and accounting disclosure
of HR in the annual financial reports of banks, in addition to showing their impact on the quality of financial
reports, and the following main hypothesis has been put forward: (It can be determined The factors that
affect the measurement and accounting disclosure for HR that affect the quality of financial reports), and
these factors were determined by the size of the bank, the age, nature of its activity, profitability and
nationality. The research sample is represented by a group of managers and heads of the departments of
management and financial departments in Iraqi banks for the data for the fiscal year ending on December
31, 2019. The content is to identify the HR related paragraphs that have already been disclosed in these
reports. A multiple regression model was also applied to test the research hypotheses. The results indicated
that the level of public disclosure of HR in the annual financial reports was average, and that there was a
significant effect of the bank's characteristics of size, age, profitability, and nationality on the level of this
disclosure of HR in those reports.