ABSTRACT
The research aims to measure the impact of accounting practices on financial performance. And that is through the use of the Jones model to measure accounting practices and the two models of return on share and return on equity to measure financial performance. And that is by selecting a sample consisting of a company listed on the Iraqi Stock Exchange. The research reached a set of conclusions, the most prominent of which was that there is an impact of accounting practices on financial performance. The research also reached a set of recommendations, the most important of which was to make efforts to educate corporate management about the negative effects of accounting practices and that it does not represent an appropriate solution to show the good performance of companies due to the lack of continuity of this solution in the long term, which causes the collapse of companies in the long run.
Mostafa A. A. Almansoori* & Sojer Ali Kamel
Al-Muthanna University
