2024, Vol. 6, Issue 2, Part A

author(s)
Dr. Tania Qader AbdulRahman, Marwa Ridha Shakkur and Aso Bahaulddin Qader

abstract
Earnings management is considered one of the necessary departments in companies because dividend distributions are one of the important decisions that affect the value of the company and the wealth of its shareholders. In addition, it is responsible for the profits achieved by the company. The study aims to identify the characteristics of the quality of accounting information and highlight the asymmetry of information as well as "For shedding light on real profits management, demonstrating the impact and relationship of information asymmetry on real profits management, and testing the mediating role of the characteristics of the quality of accounting information. Six bank branches located in the city of Kirkuk were selected for the period from 2/12/2024 until 7/16/2024. The study adopted a set of tests using the statistical analysis program (SPSSV.23) to test the research objectives and hypotheses. The study concluded that the characteristics of the quality of accounting information play an important role in influencing the relationship between information asymmetry and real earnings management, in terms of the significance of the model and the increase in the percentage (R²) by (10%), and the study recommended the need to enhance the quality characteristics of accounting information in order to improve the quality of disclosure and transparency in financial reports, as well as developing accounting information systems to ensure the suitability and reliability of information and strengthen internal control over the preparation of financial reports.