The Economic Consequences of the Islamic State of Iraq and Syria: Evidence in the Context of CEO Ability and Accrual Quality

Document Type : Original Article

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Department of Accounting, Imam Reza International University, Mashhad, Iran

Abstract

We investigate the relationship between CEO ability and accrual quality in the Iraq Stock Exchange. Furthermore, we study how the Islamic State of Iraq and Syria (ISIS) influences the relationship between CEO ability and accrual quality. Using a sample of firms listed on the Iraq Stock Exchange over the years 2012-2018, we show that CEO ability positively affects accrual quality. Moreover, the results indicate that ISIS weakens the relationship between CEO ability and accrual quality.

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Iranian Journal of Accounting, Auditing and Finance
Volume 3, Issue 3 - Serial Number 3
The number of this issue is "Vol. 3, No. 3, Summer 2019" that is publishing in the Autumn of 2020.
August 2019
Pages 31-38

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