The College of Administration and Economics at the University of Baghdad discussed , a master’s thesis in field of Accounting by the student (Aya Saad Hussein ) and tagged with (The impact of Using CBS To determine expected Credit Losses on The quality of Accounting Information For Banks Listed on The Iraq Stock Exchange) , Under supervision of (Assist.Prof Dr. Nada Kaki Pira ).
This research aims to measure the impact of using the Core Banking System (CBS) in determining expected credit losses، and the extent to which this impact is reflected in the quality of accounting information in banks listed on the Iraq Stock Exchange. To achieve this goal، three banks were selected as a sample for the research، after a thorough checklist was conducted to ensure these banks’ reliance on the CBS system in estimating expected credit losses. The study period was divided into two main phases: the first (2015–2019) represents the years prior to the implementation of the system، and the second (2020–2024) represents the period following the adoption of the CBS system. The researcher adopted the applied study approach and used a set of statistical methods to analyze data and test hypotheses، including multiple regression analysis، correlation coefficient، analysis of variance (ANOVA)، and t-test to measure the significance of statistical differences between the two periods. The research results concluded that adopting the CBS system constitutes one of the basic pillars of digital transformation in the banking sector، due to its role in improving the efficiency and accuracy of determining expected credit losses، which is directly reflected in enhancing the quality of accounting information. The results also confirmed that developing technical systems contributes to supporting the banks’ infrastructure and providing more flexible and reliable financial services. In light of these results، the research recommends the necessity of sustainable investment by Iraqi banks in terms of updating and developing CBS and developing long-term strategic plans to ensure a smooth transition towards advanced digital systems that keep pace with the rapid technological transformations witnessed by the banking sector at the local and global levels.