اثر المحتوى المعلوماتي للتقارير المالية في تعزيز جودة الإبلاغ المالي لعينة من الشركات المساهمة العراقية المدرجة في سوق العراق للأوراق المالية

الملخص EN

The management of companies seeks to improve their decisions and attract investment in order to enhance the company's reality and to approach the information in its financial reports.

The clear views of users (users of the financial statements) have a direct correlation between the financial content of the financial statements and the quality of financial reporting of financial accounting financial statements, Sample Tobin's Q indicated that information content prepared management to adopt modern methods of performance evaluation, as well as help decision makers to better identify the company's activity.

The researchers evaluated their financial performance, included the results in their financial performance report, included the results in their financial performance report, and included the results