التنوع في تطبيق السياسات المحاسبية و أثرها في عدم تماثل المعلومات المالية في الشركات العراقية بحث تطبيقي لعينة من الشركات العراقية المدرجة في سوق العراق للأوراق المالية

الملخص EN

The research aims at identifying the types of accounting policies used in the Iraqi companies listed in the Iraq Stock Exchange, as well as the know of the impact of the diversity in these policies on the asymmetry of accounting information provided in the financial reports.

To achieve this objective, the research was applied to a sample of Iraqi companies from all sectors of the Iraq Stock Exchange (2016, 2017, 2018).

For a number of accounting policies used by analyzing the accounting items directly related to them, as well as knowing the number of financial items published in each company's reports, extracting the differences between them and conducting the analysis According to the statistical program (SPSS) and through which to reach the goal of research.

The most important finding of the research is that there is a difference in the accounting and financial policies applied in the Iraqi companies listed in the market according to the objectives of each company and its desire to achieve the satisfaction of owners and managers as well as the desire to achieve profits and mislead users.

Found a relationship between the continuous change of accounting policies and asymmetry financial information provided in the financial reports of Iraqi companies.

The most important recommendation recommended by the research is the need to consolidate the accounting policies in Iraqi companies for all sectors in order to achieve similarity in the information provided to users.

The research recommended that the change in accounting policies should be restricted to the matters that require it, which do not leave a material impact on the financial reports.