تأثير الأزمة المالية في ملاءمة القيمة للمعلومات المحاسبية : دراسة تجريبية في العراق

Abstract EN

The research aims to test the impact of the financial crisis on enhancing or reducing the value relevance of accounting information in the Iraqi banking sector.

The financial crisis was represented in the period from 2014-2016, as an economic recession as a result of the security conditions that Iraq experienced during which led to a sharp decline in the market value of stocks in the Iraqi market for securities.

While value relevance was measured through the price model in agreement with (Iatridis & Dimitras, 2013).

The results indicated that there was a significant negative impact of the financial crisis on the book value of the elements of the financial statement and income against the market value of the stock.

While that the coefficient of the financial crisis has strengthened the interpretation of value relevance levels.