THE ROLE OF BANK GOVERNANCE IN IMPROVING THE QUALITY OF BANKING SERVICES (AN APPLIED STUDY IN A SAMPLE OF BANKS LISTED IN THE IRAQ STOCK EXCHANGE)

Abstract

The research aims to demonstrate the impact of governance on banking services under the mediation role of financial disclosure. The research also aims to define a clear concept of financial disclosure, the governance of commercial banks and the quality of financial information, and to identify the extent to which there is a relationship between financial disclosure and the governance of commercial banks for data and annual financial reports on the quality of information. accounting. The research was applied in a sample of banks listed in the Iraq Stock Exchange, focusing on the commercial banks listed in this market for the financial years 2021-2022 data. It was imposed by the financial crisis and is more responsive to the requirements of the modern business environment.