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Andri Putra Kesmawan
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INDONESIA
Journal of Economics, Assets, and Evaluation
Published by Indonesian Journal Publisher
ISSN : -     EISSN : 30266602     DOI : https://doi.org/10.47134/jeae
Core Subject : Economy, Science,
Decision Sciences, Operations Research & Management Economics, Econometrics & Finance
Journal of Economics, Assets, and Evaluation (3026-6602) publishes original research that advances the frontiers of knowledge in economics, finance, and asset management. The journals scope includes a wide range of topics, such as: Economic theory and policy Financial theory and markets Asset pricing and valuation Portfolio management Risk management Performance evaluation The journal welcomes submissions from a wide range of disciplines, including economics, finance, accounting, and business administration. The journal is committed to publishing high-quality research that is relevant to academics, practitioners, and policymakers.
Arjuna Subject : Bisnis, Menejemen, dan Akutansi (semua kategori) - Bisnis, Menejemen, dan Akutansi (Lain-Lain)
Articles 62 Documents
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Size Of Savings And Its Impact On Private Investment In The Iraqi Economy For The Period (2004-2023): An Econometric Study Marwa Allawi Naji
Journal of Economics, Assets, and Evaluation Vol. 3 No. 3 (2026): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v3i3.1053

Abstract

The research was based on identifying the theoretical and conceptual framework for both saving and private investment, in addition to analyzing and measuring the reality and impact of saving on private investment in Iraq during the period (2004-2023)، Given the importance of these two variables from an economic perspective, the research aimed to identify some economic variables represented by savings and private investment, as well as to analyze the reality of changes in savings and private investment in Iraq during the period (2004-2023)، Also, the study addressed the standard aspect to determine the size of the impact that savings can have on private investment during the research period in Iraq. The ARDL distributed interval model was used based on the stability results, where both savings and private investment were stable at the specified level، Furthermore, there is long-term cointegration between them, in addition to the absence of an autocorrelation problem. Accordingly, the null hypothesis was accepted and the alternative hypothesis was rejected because the probability values ​​were greater than 0.05. Then, a set of results and suggestions were reached, the most important of which was raising awareness among individuals and encouraging them to reduce their level of consumption and increase their savings so that they can grow their investments،the research also recommended the need to provide government support to the private sector by increasing bank financing, which in turn would increase the volume of private investment.
The Impact of Innovative Accounting Practices on Corporate Governance and Their Reflection on The Credibility of Financial Reports: An Analytical Study Faraj Gheni Abbood; Baydaa Fadhil Jasim
Journal of Economics, Assets, and Evaluation Vol. 3 No. 3 (2026): March
Publisher : Indonesian Journal Publisher

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.47134/jeae.v3i3.1056

Abstract

The research  aims to study the impact of creative accounting practices on corporate governance, specifically (board division based on loans, transparency and disclosure, and capital adequacy), and their effect on the credibility of financial reports at a sample of Iraqi banks listed on the Iraq Stock Exchange for the period (2015-2022). To address this problem and achieve the research objective, the descriptive approach was adopted in analysing the research results, in addition to using the statistical package (SPSS) to analyse the data extracted from the Iraq Stock Exchange. Accordingly, the research produced several findings, the most important of which is the existence of a significant relationship and influence between Innovative Accounting Practices, Corporate Governance, and the Credibility of Financial Reports, which has directly and indirectly contributed to drawing the attention of commercial banks to improve their financial performance. This is because the profits reported by the Iraqi private commercial banks in the research sample do not exhibit a high level of earnings quality due to their reliance on Innovative Accounting Practices in making and giving financial reports, finished deliberate intervention in accounting measurement and disclosure, within or beyond usually putative accounting values, to affect the reported profits. Therefore, the research recommended that the banks in the sample should cease applying Innovative Accounting Practices, as these practices have negative effects on the bank's value and future, necessitating the application of Corporate Governance principles to address these practices and improve the Credibility of Financial Reports.

Page 7 of 7 | Total Record : 62

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