The Impact of Unconditional Accounting Conservatism on Investor Sentiment: The Mediating Role of Impression Management – An Applied Study in A Sample of Iraqi Commercial Banks

This research aimed to examine the impact of accounting conservatism on investor sentiment when mediated by impression management. The study analyzed the financial reports of a sample of (10) Iraqi commercial banks listed on the Iraq Stock Exchange for the period (2014-2023). Regression analysis was used to identify the relationship between accounting conservatism and investor sentiment when impression management was mediated. Structural equations were employed to analyze the path and determine the direct and indirect effects of accounting conservatism on investor sentiment when impression management was mediated. The study concluded that impression management does not affect the relationship between accounting conservatism and investor sentiment.