Impact of accounting earnings quality on the goingconcern in the Iraqi tourism firms.

Abstract

The aim of the paper is to explore the effect of the quality of accounting earnings in improving a company's ongoing concerns by using a sample of hotels listed on the Iraq Stock Exchange. This paper used a quantitative methodology to measure the variables based on models derived from the relevant literature. The study involved the financial data of all hotels listed on the Iraq Stock Exchange for the period 20082017, which were extracted from the financial reports of the companies as well as the bulletins of the Iraq Stock Exchange. The results show a significant correlation between earnings quality and the going concern of the hotels, and the age of the hotel additionally had an impact on its going concern status. One of the most important determinants of this study is the small size of the research population represented in the Iraqi hotels sector listed in the financial market, which includes only 9 hotels. However, the research is the first study of its kind in that it tested the impact of the quality of accounting earnings in enhancing the value of the company in the Iraqi environment, which is currently witnessing a vigorous movement to encourage tourism into the country. The results are important for all stakeholders and will benefit both financial analysts and investors in directing investment towards companies whose earnings are of a high quality. This will ensure the safe return of their invested funds as well as help to achieve positive returns for investors by promoting the company's growth and long-term sustainability. These results will undoubtedly open the door for subsequent research looking at directing investment to stimulate investment movement in financial markets. By reviewing the relevant literature, the researchers found that this study is the first ever to test the impact of accounting earnings quality on enhancing the value of the company in Iraq.

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