Özet:

The aim of the research is to show the impact of the qualitative characteristics enhancing accounting information on the quality of the financial reports submitted by the local commercial banks in Baghdad, Where the theoretical side focused on the accounting information and its qualitative enhancing characteristics, which consist of four characteristics, namely, the comparability characteristic, the verifiability characteristic, the Understandability characteristic, and the timeliness characteristic, And they, in turn, affect the quality of financial reports when they are included in the accounting information, The theoretical side also discussed the financial reports and their quality, the study used the descriptive analytical approach, and the study community included all managers and accountants of public administrations in Iraqi commercial banks in Baghdad. So that an intentional sample of 100 employees working in contact with clients in local commercial banks in Baghdad was selected, the study relied on collecting information by distributing questionnaires to all members of the study sample. One hundred and twenty questionnaires were distributed. One hundred valid questionnaires were retrieved, and they were statistically analyzed and twenty questionnaires were excluded. The study reached several conclusions, most notably: - There is a statistically significant impact relationship between the qualitative characteristics enhancing of the accounting information and the quality of the financial reports of the local commercial banks in Baghdad. - The timeliness characteristic affects the financial reports and their quality, because the reports lose their value if they are not available at the time of need to use them so that they lose their effectiveness in making decisions based on them.

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