ممارسات التحفظ المحاسبي و تأثيرها في تحسين كفاءة القرارات الاستثمارية و تعزيز قيمة الشركة

الملخص EN

The research aims to evaluate the application of the accounting reservation and its impact on the efficiency of investment decisions and the value of the company's application on the nine Iraqi private commercial banks listed on the Iraq Stock Exchange for the period from 2015-2005.

The statistical program SSPS used in measuring and test research variables using multiple linear regression variables, test the T-Test, test Binomail, The research concluded variation bank's commitment to implement the accounting reservation, low volume, efficient investment decisions and the book value of assets on the market value, and there after inversely weak, the reservation to the company's value.

Based on previous findings the researcher recommends the need to show the relevant professional bodies for its opinion on the application negatively reservation or positively, in addition to the importance of investment that achieves revenue growth, based on feasibility studies for adoption, as well as conduct periodic tests to test for impairment of assets and disclosure in order to take corrective measures the appropriate time.