Publication Details
Abstract
The purpose of the current research is to reveal the impact of Financial Engineering by (Transaction Structuring, Risk Management, and Innovative Finance) on Accounting Information Reliability by (Use of Information, Characteristics of Information, and Compatibility of Information) among a sample of commercial banks listed on the Iraq Stock Exchange, and for the purpose of addressing the research problem, which stipulated (What is the impact of Financial Engineering on Accounting Information Reliability at the concerned commercial banks in the Iraq Stock Exchange?) The research relied on the descriptive analytical approach by adopting the questionnaire tool to collect the necessary data to measure the level of availability of these variables, and as a result (200) questionnaire was distributed, and (179) questionnaire was retrieved, by (162) questionnaire valid for analysis, which means that (17) questionnaire damaged and not valid for analysis and this shows that the response rate reached (0.81), and to analyze the results were adopted two packages are (SPSS&AMOS). V.29) to analyze the results that the research seeks to provide, and accordingly the research came out with several results, foremost of which was the existence of a correlation and a significant impact between Financial Engineering and Accounting Information Reliability, and this in turn led the commercial banks concerned to adopt the mechanisms on which Financial Engineering is based from Transaction Structuring, Risk Management, and Innovative Finance to improve Accounting Information Reliability, and as a result, the research made several recommendations represented in the need for commercial banks to develop their internal capabilities with The relationship with the evaluation of Financial Engineering indicators, which gives it a great focus on identifying the risks inherent in affecting its internal performance, which improves Accounting Information Reliability.