أثر جودة المعلومات المحاسبية في قيمة الشركة

الملخص EN

The research aims to test the impact of the quality of accounting information on the firm's value.

The research was conducted on a sample of 79 accountants and auditors working in Iraqi companies.

To measure the quality of accounting information represented by the main and secondary characteristics of accounting information as an independent variable and the firm's value as a dependent variable, a questionnaire was designed based on previous studies.

We calculated the validity and reliability coefficients of the questionnaire questions, and calculated the arithmetic mean of the responses of the sample members to the questions, and a Pearson correlation analysis was conducted between the quality of accounting information and the firm's value, and to measure the significant impact of the quality of accounting information on the firm's value, the regression method was used.

Our results indicated that there is a significant effect of the quality of accounting information on the firm's value.