أثر مكونات إدارة الأرباح وفقا لنموذج Kothari el at 2005 على قيمة الشركة : تحليل حالة لمجموعة من المصارف المدرجة في سوق العراق للأوراق المالية للمدة من (2009 و لغاية 2013)‎

الملخص EN

This Research aims to demonstrate the impact of earnings management components, According model (Kothari el at 2005) as independent variable on the company's value as a dependent variable, In order to achieve this goal has been adopted as the main hypotheses answered preliminary study seeks to check their health , Can put them as follows: - the first (no correlation between earnings management components according to the model (Kothari el at 2005) and stock prices (representative of the value of the company) And the second (no effect relationship between earnings management components according to model (Kothari el at 2005) and stock prices (representative of the value of the company) The study found the conclusions of several of the most important: achieving the two main hypotheses .It was the key recommendations is interested in the financial aspects of investment evaluation taking into account the relationship They pop up on the actual data for a group of banks .

include the addition of these models variables Other variables such as profit divided by other financial side and returns.