تأثير جودة الإبلاغ المالي في تعزيز قيمة الوحدة الاقتصادية

Abstract EN

The preparation of Financial Statements should reflect the activity of economic entity unity, and affecting so elements activity is the quality of financial reporting, and the most important obstacles facing the Iraqi economic entities is a problem to achieve a high level of quality of financial reporting for economic activities, Investors often resort to the financial statements to determine the financial position and the offer of financial information and the impact of the quality of financial reporting at market value an objective that sought research is to achieve, by assuming that the quality of financial reporting impact of the strengthening of the market value of shares Economic Entity, and concluded that the disclosure of his effects of the financial information in the decision-making process of the users of financial statements and consequently influence the market value of economic unity and it recommended the need for research reflect the result of the economic activity of economic units, and attention to the quality of financial reporting and reflecting the relevance and credibility of the information contained in the financial statements.