Author(s): Layth Ali Hammadi Al-Furat
This research aims to identify the profits announced in the financial data and their impact on the quality of the financial data, what is the role of financial analysis on the quality of financial statements and future investment decisions. The most important conclusion reached by the researcher's mechanism notes that there is an increase in the bank's capital in a significant way, however, the bank’s administration seeks to address financial problems through increased investment. The researcher recommends that bank management not rely solely on increasing the capital. In addressing the decline in the market formation and lower share prices Rather, it should review borrowing policies and extend credit and interest.