دور الإفصاح المحاسبي في تقليل المخاطر لشركات القطاع الصناعي : دراسة استطلاعية على عينة من الشركات الصناعية العراقية

الملخص EN

Aim of the research to emphasize the role of accounting disclosure in reducing the risk of creating additional value for industrial companies in addition to clarify the role of accounting information systems in the industrial sector companies through the provision of accounting information credible and transparent, and also contribute to the control and evaluation of the performance of companies and measuring cost.

Find represented a problem in the financial and accounting landslides that have faced many of the industrial sector companies, which had a negative impact on the value of companies and its competitive position in the financial markets.

And showing the importance of research by projecting a the role of the accounting of disclosure could play on the Status of control the performance of companies to reduce risk in the absence of a profit factor as one important indicators to evaluate this performance.

The study used the descriptive style in building the theoretical base of research and analytical approach through statistical methods where questionnaire was distributed to the targeted the sample in the Iraqi industrial sector companies and statistically analyzed.The study reached the most important results of a positive correlation between the accounting disclosure and risk management in the industrial sector companies where the accounting disclosure positive in risk management by providing the necessary data and information about the danger to the institution and the ease of dealt with risk and reduce its effects to a minimum affect.Just as the disclosure of accounting information is one of the most important elements making decisions is based on fair information.

Of the most important recommendations made by the research retain data of the risks faced by the organization database, and assume supervisory body responsible to follow the level of commitment of industrial companies the rules of risk management evaluation, and forming committees to monitoring the application process, as well as how to deal with these the dangers that surround companies of the industrial sector.