الإفصاح المحاسبي المستقبلي على وفق القدرة التفسيرية لخطر المعلومة و انعكاسه على تكلفة راس المال : دراسة تطبيقية

العناوين الأخرى

Prospective accounting disclosure according to the explanatory ability of the information risk and its impact on the cost of capital : an applied study

المؤلفون المشاركون

يوسف، إبتهاج إسماعيل يعقوب
عباس فاضل علي

المصدر

مجلة كلية بغداد للعلوم الاقتصادية الجامعة : مجلة علمية محكمة نصف سنوية تعنى بالدراسات و البحوث الاقتصادية و الإدارية و المعلوماتية

الناشر

كلية بغداد للعلوم الاقتصادية الجامعة

تاريخ النشر

2020-12-31

دولة النشر

العراق

عدد الصفحات

34

التخصصات الرئيسية

العلوم المالية و المحاسبية

الموضوعات

• الباحثون
• الحكومة المحلية
• الأنشطة
• التكامل الاقتصادي الدولي
• البيانات المالية
• الاستثمارات
• اتخاذ القرارات
• الإحصائيات
• التقارير السنوية
• المعايير الدولية
• تحليل الاستثمار
• الإفصاح في المحاسبة
• تحليل المضمون
• المنهج التحليلي

الملخص الإنجليزي

The research aims to study and analyze the concept of Prospective accounting disclosure because of its great impact in providing prospective financial and non-financial information that would lead to raising the ambiguity of information among its users and thus rationalizing their investment decisions by reducing the severity of the information presented risk, which means reducing the return required by them And the consequent reduction in the cost of capital, which the economic units seek to increase the financing of their economic operations by capital financiers.

To achieve the research goal, the descriptive analytical approach was used to obtain data and information related to the theoretical aspect of the research through reviewing the books, university theses, magazines, periodicals and published and unpublished research related to the subject of the research, while the applied aspect of the research included a method of content analysis to analyze the annual reports of economic units The research sample and the statistical analysis method to analyze and find correlation and influence relationships between the three research variables.

Among the most important findings of the research were: Weakness and different ratios and values of prospective accounting disclosure between economic units that perform the same activity within the same sector as well as its difference when compared to other listed sectors due to lack of agreement on a unified index to measure prospective accounting disclosure resulting from the ence of a standard Or an accounting rule that is / is a general framework and guide for economic units in the local environment.

Among the most important things recommended by the researcher is that the local authorities regulating the accounting profession should issue a standard or amendment to the accounting rule No.

(6) to (disclose information related to financial statements and accounting policies) so that it is comprehensive for prospective accounting disclosure and conform to international standards for disclosure and instructions Local issued regarding disclosure, and that standard represents a general framework and guide for the local economic units listed in the market with regard to prospective accounting disclosure and includes the method of preparation and presentation within the annual report or in a separate annex and sets the minimum m The information to be disclosed.

نوع البيانات

أوراق مؤتمرات

رقم السجل

BIM-1261587

• APA
• MLA
• AMA