مدى مساهمة جودة الإبلاغ المالي في زيادة الاستثمار الأجنبي و تعزيز قيمة الشركات العراقية

الملخص EN

International accounting standards and financial reporting focuses on the quality of financial reporting in the financial statements, giving the fact picture of the financial position of economic entity; and as a result the reliability of beneficiaries increases in the decision-making process, whether the decisions taken by the owners of the direct interests (shareholders, management), or investors, And actors in the quality of financial reporting is suitability information contained in disclosed the financial statements, and the potential impact on the increase of foreign investment in the economic entity shares and result in market value, search Mention to the possibility of measuring the quality of financial and suitability information reporting, using standard mathematical approach, On the assumption that "the quality of financial reporting contribute to increased foreign investment and enhance the market value of financial transactions", which was achieved on the basis of the results, recommend research in the preparation of financial statements in accordance with international accounting standards and enhancing genuine representation, which leads to increased information investor confidence contained in which to make decisions that contribute to the flow of foreign investment, pay attention to the quality of financial reporting that reflects suitability and sincerity of the information provided in the disclosure of financial statements.