أثر المؤشرات المالية و غير المالية في توقيت إصدار التقارير المالية السنوية : دراسة تطبيقية على عينة من الشركات الصناعية و الخدمية المدرجة في سوق العراق للأوراق المالية

الملخص EN

The objective of this study is to study the impact of financial indicators (company size, EPS, ROA, turnover, leverage ratio, liquidity ratio, market value, activity result) and non-financial indicators, The Audit Authority, the instructions of the Iraqi Securities Commission for accounting disclosure) on the timing of the issuance of annual financial reports of the industrial companies and the Iraqi service.

To achieve the objectives of the research, two regression models were used to analyze and study the effect of the selected indicators (independent variables) on the timing of the issuance of the annual financial reports (as a dependent variable).

The results of the descriptive statistics showed that the companies of the research sample issue their annual financial reports at an average of (166.4) days after the end of the financial year.

The results also showed that the two models are statistically significant and thus have an impact on the timing of issuing the annual financial reports of the companies.

Depend on them to predict the values of the dependent variable.

The results showed a statistically significant negative correlation between the variables (company size, age of the company) and the timing of issuance of the annual financial reports published for the companies of the sample of the research, the existence of a significant positive relationship of statistical significance between (type of activity, And the timing of companies issuing annual financial reports.

The results also showed that there is no statistically significant relationship between the other independent variables and the timing of issuing the annual financial reports of the industrial and service companies of the Iraqi contribution.