通货膨胀对财务会计数据反映财务报表报告的盈利收益能力的影响

Ala’ Fathi, A. Isiksal, Abdullah Ismaeel
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引用次数: 0

摘要

拟议研究的目的是回答以下问题:通货膨胀是通过什么方式影响伊斯兰银行的财务和会计数据反映财务报表中报告的盈利收益的能力。这是因为记录通胀影响的研究主要与经济指标有关,很少评估通胀与企业指标的关系。此外,一些研究未能承认通货膨胀对财务和会计数据有巨大影响,本研究建议从实证角度解决这些问题。次要数据随机从库尔德斯坦的8家伊斯兰银行中收集,并用于分析通货膨胀对财务和会计数据的影响。研究结果表明,伊斯兰银行的每股收益、流动性和运营成本对银行绩效有正向影响。此外,通货膨胀导致通货膨胀调整后的定价,并导致财务报表所反映的银行业绩增加。然而,银行规模的扩大对其服务更多客户的能力产生了负面影响,导致银行业绩下降。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The Effect of Inflation on Financial and Accounting Data's Ability to Reflect Profitable Gains Reported by Financial Statements
The purpose of the proposed study is to answer the question what are the ways through which inflation affects Islamic banks' financial and accounting data's ability to reflect profitable gains reported by financial statements. This is because studies documenting inflation's effects are mainly linked to economic indicators and little is done to assess how they are related to corporate indicators. Also, several studies fail to acknowledge that inflation has huge implications on financial and accounting data, and the study proposes to empirically address these issues. Secondary data was collected from a random total of 8 Islamic banks in Kurdistan and used to analyze the effects of inflation on financial and accounting data. The study results showed that the Islamic banks' earnings per share, liquidity, and operational costs had positive effects on bank performance. Additionally, inflation resulted in inflationary adjusted pricing and caused an increase in bank performance as reflected by the financial statements. However, an increase in the banks' size negatively affected their capacity to service more customers leading to a decrease in bank performance.
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