تأثير اليات حوكمة الشركات في ملاءمة قيمة المعلومات المحاسبية: دراسة تطبيقية على عينة من الشركات المدرجة في سوق العراق للأوراق المالية

الملخص EN

The research aims to test the impact of corporate governance mechanisms on the appropriateness of the value of accounting information in the Iraqi business environment.

To achieve this goal, the research dealt with quantitative methods for analyzing the data obtained.

Finance for a sample of companies listed on the Iraq Stock Exchange, and the study sample amounted to 14 companies in various sectors for the period (2015-2017).

The appropriateness of the value of the accounting information (the dependent variable) was measured using the price model (Ohlson, 1995), and the independent variable (corporate governance) was measured through its mechanisms represented by (the board of directors, administrative ownership, external audit), and the research found that all The study sample companies enjoy the appropriateness of the value of accounting information at a high rate, and the research also found an impact of corporate governance mechanisms in the appropriateness of the value of accounting information, as the results showed that the board of directors had a significant impact on the appropriateness of the value of accounting information, as for administrative ownership and external auditing, the results showed no They have an impact on the appropriateness of the value of accounting information, so the researchers recommend the necessity of obligating the Iraqi companies registered in the Companies Law with a guide to corporate governance when electing members of the boards of directors to ensure their effectiveness and independence, as well as improving the quality of the external audit as it helps in disseminating quality information that reflects the reality of the company's performance.

The researchers recommend the need to increase administrative ownership in companies to motivate managers to publish honest and transparent information and urge executives in companies that do not Iraq to improve the informational content of the financial statements in terms of measurement, disclosure and timing, which leads to improving the appropriateness of the value of accounting information.