id	author	title	date	pages	extension	mime	words	sentence	flesch	summary	cache	txt
easat-3855	Boshrouyeh, Salman Beik ; Jamil, Diyar Abdulmajeed 	Assessing earnings quality metrics and the impact of interest rate fluctuations in the financial services sector in the Iraq stock market	2024	15	.pdf	application/pdf	8218	449	33	Earnings quality metric Interest rate fluctuations Pearson correlation coefficient Strength of association Net interest margin Increasing interest rates +0.70 Strong positive correlation, indicating that as interest rates increase, net interest margin tends to increase Loan loss provisions Increasing interest rates +0.45 Moderate positive correlation, suggesting that higher interest rates are associated with higher loan loss provisions Total accruals Increasing interest rates -0.25 Weak negative correlation, implying that higher interest rates are associated with lower accruals Revenue recognition Increasing interest rates +0.60 Strong positive correlation, indicating that as interest rates increase, revenue recognition becomes more conservative The study aimed to analyze relationships between earnings quality indicators and interest rate changes for financial services in Iraq. Abstract: This investigation analyzes how fluctuations in interest rates impact metrics of profit quality within Iraq's monetary administrations division from 2012 through 2022.	cache/easat-3855.pdf	txt/easat-3855.txt