استخدام المصارف ألنموذج Kida للتنبوء بالفشل المالي للشركات وتأثيره على االفصاح عن مخصص خسائر االئتمان المتوقعة حسب المعيار المحاسبي الدولي رقم )9( دراسة وصفية تحليلية - لعينة من المصارف الخاصة والشركات المساهمة المدرجة في سوق العراق لالوراق المالية

Abstract

The research aims to demonstrate the impact of banks’ use of the KIDA
model to predict the financial failure of joint stock companies, the research
sample, and its impact on the disclosure of the provision for expected credit
losses in the banking financial statements according to the International
Accounting Standard No. (9) for these banks, 5 equations were used that
form the strength of the KIDA model. The main basis is on the financial
statements of the research sample companies before agreeing to lend them
and then preparing two questionnaires for the bank through direct questions
related to the expected credit losses allowance according to criterion (9) for
those banks, and then statistical measures were used to prove the existence
of a correlation between the use of the model and the expected credit losses
allowance and thus Proving or denying the research hypothesis, several
conclusions were reached, the most important of which are )) there is a
correlation between the independent variable (the use of Kida's model to
predict the financial failure of companies) and the dependent variable
(disclosure of provision for expected credit losses according to International
Accounting Standard No. (9)), from the conclusions, a set of
recommendations were reached, the most important of which are, ((the
necessity for banks to use the research sample, the International Accounting
Standard No. (9), to form the provision for expected credit losses))