The impact of liquidity on earnings management for banks listed on the Iraq Stock Exchange

The study aims to analyze and measure the impact of liquidity ratios on earnings management, as liquidity management is crucial to the successful operations of all institutions, especially banking institutions due to the fact that customer confidence in banks depends largely on the availability of funds on time. Therefore, liquidity is considered a prerequisite for the daily work of banks. It is important to banks for both the internal and external environments because it is closely linked to their daily operations .To achieve these objectives, the study relied on a set of financial ratios for the liquidity index and the modified Jones model to measure earnings management, in addition to a number of standard models and statistical analysis methods compatible with the nature of the study to estimate regression equations .The research population represents the commercial banks listed on the Iraq Stock Exchange, while the research sample was represented by (10 banks) out of (40) commercial banks listed on the Iraq Stock Exchange, in a manner consistent with the research variables and for the period (2004-2020) and using annual data.