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العلاقة بين الإبلاغ المالي و الإنصاف في العرض و أثرها في تعزيز جودة المعلومات المحاسبية : دراسة تطبيقية في عينة من الشركات الصناعية العراقية المدرجة في سوق العراق للأوراق المالية
Other Title(s)
The relationship between financial reporting and fairness in presentation and its impact on enhancing the quality of accounting information : an applied study in a sample of Iraqi industrial companies listed on the Iraq stock exchange
Source
مجلة المثنى للعلوم الادارية و الاقتصادية
Issue
Vol. 9, Issue 3 (30 Sep. 2019), pp.71-82, 12 p.
Publisher
Al-Muthanna University Administration and Economics College
Publication Date
2019-09-30
Country of Publication
Iraq
No. of Pages
12
Main Subjects
Economy and Commerce
Financial and Accounting Sciences
Topics
- National accounting
- Financial statements
- Financial markets
- Industrial enterprises
- Iraq
- Management information systems
- Real property
- Total quality management
- International accounting standard
- International accounting
- Bourse
Abstract EN
The study deals with the analysis of the relationship between financial reporting and accounting equity and the impact of that relationship on enhancing the quality of accounting information by applying the research on a sample of Iraqi companies listed in the Iraqi Stock Exchange for the financial years 2016-2017-2018 (1.0) for measuring the level of financial reporting and accounting equity.
The ROA model also applied to measure the quality of accounting information and thus achieved the objective of research and hypothesis testing.
The main findings of the research are that the financial reporting is one of the most important factors that contribute to maintaining the company's position in the financial markets because it reflects the real property ownership of the company in its financial reports as well as the existence of different levels of financial reporting for the industrial companies.
Its full compliance with international reporting standards and its non-compliance with accounting equity.
The most important recommendation of the research is the need for Iraqi companies to pay attention to the basic elements that achieve fair financial reporting in a manner that enhances the satisfaction of owners and external users, as well as industrial companies to observe the process of application of international accounting standards in the process of financial reporting and accounting fairness in the preparation of financial reports.
American Psychological Association (APA)
العبادي، غسان علي. 2019. العلاقة بين الإبلاغ المالي و الإنصاف في العرض و أثرها في تعزيز جودة المعلومات المحاسبية : دراسة تطبيقية في عينة من الشركات الصناعية العراقية المدرجة في سوق العراق للأوراق المالية. مجلة المثنى للعلوم الادارية و الاقتصادية،مج. 9، ع. 3، ص ص. 71-82.
https://search.emarefa.net/detail/BIM-1111313
Modern Language Association (MLA)
العبادي، غسان علي. العلاقة بين الإبلاغ المالي و الإنصاف في العرض و أثرها في تعزيز جودة المعلومات المحاسبية : دراسة تطبيقية في عينة من الشركات الصناعية العراقية المدرجة في سوق العراق للأوراق المالية. مجلة المثنى للعلوم الادارية و الاقتصادية مج. 9، ع. 3 (2019)، ص ص. 71-82.
https://search.emarefa.net/detail/BIM-1111313
American Medical Association (AMA)
العبادي، غسان علي. العلاقة بين الإبلاغ المالي و الإنصاف في العرض و أثرها في تعزيز جودة المعلومات المحاسبية : دراسة تطبيقية في عينة من الشركات الصناعية العراقية المدرجة في سوق العراق للأوراق المالية. مجلة المثنى للعلوم الادارية و الاقتصادية. 2019. مج. 9، ع. 3، ص ص. 71-82.
https://search.emarefa.net/detail/BIM-1111313
Data Type
Journal Articles
Language
Arabic
Notes
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Record ID
BIM-1111313