Harmonize the pillars of corporate governance to achieve sustainability through earning quality In Iraqi banks Listed in the Iraq Stock Exchange

Abstract

The research aims to build and apply standard models, to measure the harmony of the staff responsible for monitoring and auditing the company's business and results and to give confidence in financial reports by reducing the manipulation of profits and achieve sustainability and to achieve the quality of financial reporting of the company through the quality of its profits. Assume that the linkage between the pillars of governance would indicate fewer opportunities to manage the management of profits in light of the activation and coordination of work between the pillars of governance, to reach the goal by testing the research hypotheses on a sample of banks Listed in the Iraq Stock Exchange for the period from 2008 to 2018 and the adoption of statistical method SPSS. The most important results of the research that the proposed standard models have demonstrated a statistically significant relationship between the pillars of corporate governance through harmony with the sustainability of profits and achieve the earnings quality.