قياس مستوى التحفظ المحاسبي في التقارير المالية و تأثيره على القيمة السوقية للشركات : دراسة تطبيقية على عينة من الشركات المساهمة المدرجة في سوق العراق للأوراق المالية

الملخص EN

The topic of accounting conservatism become the accounting headings that have been and still are controversial among the accounting researchers.

There have been many studies to measure the levels of accounting conservatism and its relation to accounting concepts such as quality of profits, quality of accounting information, corporation governance and the value of company shares.

The aim of research is to measure the level of accounting conservation and its relation to market value of the company in a sample of the Iraqi joint stock companies listed in the Iraqi stock market, by using the Beaver & Ryan: 2000 model), a model that measure the ratio of book vale to market value of shares and then compares them to market value of shares measured at fair value that can be expressed at market value equal to the closing price at the end of the financial year.

The study reached a number of conclusion, the most important of which is the fluctuation in accounting conservation levels in the research sample companies.

In a financial year there is a decrease in the level of the accounting conservatism, which is accompanied by a decrease in market value.

In the following year, the company itself is characterized by high conservatism policies.

The researcher believes that the reason for the fluctuation is due to the difference in the basis of accounting measurement as well as ignorance in the application of amendments to the rule or accounting standards and accounting methods by companies sample research.

In addition, the study concluded with a number of recommendations, the most important of which is the management of the Iraq stock exchange to oblige listed companies to disclose the accounting policies used in the annual financial statements, explaining the justification activity and financial position.