2025, Vol. 8, Issue 1

author(s)
Ghufran Mahmoud Shaib

abstract
The current research aims to examine the impact of accounting disclosure in accordance with IFRS 9 requirements on bank governance. To achieve this objective, the study focuses on the Iraq Stock Exchange, specifically the banking sector, by analyzing two commercial banks (Iraqi Credit Bank and Asia Iraq Bank) over a period of two years. The study relies on key financial indicators, including investment volume, loans, capital adequacy, and expected loss value, alongside bank governance mechanisms such as the board of directors, transparency and disclosure, and capital adequacy. To analyze the results, the study employs the statistical program SPSS to examine the relationship between the research variables and test its hypothesis. The findings indicate a statistically significant impact of accounting disclosure in accordance with IFRS 9 on the governance of the banks under study. Consequently, the results suggest that IFRS 9 enhances transparency and accountability in bank governance and facilitates corporate performance assessment, enabling more informed decision-making.