البيانات المحاسبية المعدلة و أثرها في الكشف المبكر عن الفشل المالي للشركات : دراسة تطبيقية في عينة من الشركات الصناعية المدرجة في سوق العراق للأوراق المالية

الملخص EN

The study aims at detecting financial failure early and helping companies cope with it using revised accounting information's.

The study took into account the effect of the increase in the general price level and the decrease in purchasing power of the monetary unit on the accounting information's.

It is based on the general purchasing power method and on the basis of the general price index, which increases the effectiveness of the financial statements on the real expression on the outcome of the company's business and financial position, and then provide useful information to assist the categories used to make the appropriate decisions and reach more accurate and objective results when used in the early detection of financial failure.

To achieve the objectives of the study, the modified historical cost method was applied in a sample of the Iraqi industrial companies listed in the Iraqi Stock Exchange for the period (2013-2015) using the general indices to detect financial failures in the sample companies by applying the Altman model (Z-score) on the adjusted accounting information's.

In the first step, the study examined the application of the method of amendment to improve the effectiveness of the final financial statements for use in early detection of financial failure, and then tested the hypothesis of correlation and influence in a statistical method to show the effect of the relationship between the variables of the study of revised accounting information's and early detection of financial failure The study found that the sample companies have the possibility of adjusting their accounting information's using the general purchasing power method (historical cost adjusted), applying the financial failure detection model annually and showing the results of their business and their real financial position from year to year.

The study sample avoids falling into financial failure when it is discovered early because financial failure goes through multiple stages and rarely infects the company abruptly.

The study recommended that companies should comply with international accounting standards and local accounting rules when preparing their financial statements at times of rise in the overall level of prices because they are important in accurately disclosing the financial position of companies.

The effects of the rise in the general level of prices on the accounting information's of the company, and the need to apply one of the models used in early detection of financial failure in companies and know the truth about its future activities