انعكاسات حوكمة التقارير المالية في ترشيد قرارات المستثمرين في الأسواق المالية في ظل معايير الإبلاغ المالي (IFRS) : دراسة تحليلية لعينة مختارة من الشركات المساهمة في العراق
Other Title(s)
Implications of financial reporting governance in rationalizing investors decisions in financial markets in light of an international financial reporting standards (IFRS) : an analytical study of a selected sample of the joint stock companies in Iraq
Joint Authors
الجبوري، انتصار صابر
آغا، ندى عبد الرزاق
الراوي، شيماء محمد سمير
Source
مجلة العلوم الاقتصادية و الإدارية
Issue
Vol. 24, Issue 106 (31 Oct. 2018), pp.534-551, 18 p.
Publisher
University of Baghdad College of Administration and Economics
Publication Date
2018-10-31
Country of Publication
Iraq
No. of Pages
18
Main Subjects
Economics & Business Administration
Abstract EN
The financial crises that occurred in South East Asia and America, and the discovery of the financial and administrative corruption that affected these companies, which led to the crisis.
Since then, organizations and institutions interested in accounting have begun new ways to further rationalize the management of these companies.
Hence the concept of governance, which means good governance.
Al-Susiya confirmed its adoption of the financial reporting standards and adopted internal and external auditing for the purpose of increasing the reliability and credibility of the financial and reports that increase the confidence of investors in making their investment decisions in the financial markets The study dealt with the contribution of the governance of lists and financial reports to rationalize the decisions of investors in the financial markets by identifying the governance of financial reports in light of the financial reporting standards and their role in rationalizing investment decisions in the financial markets and through the distribution of questionnaires to a number of accountants and sample shareholders.
That the success of the governance of financial reports, the departments must be convinced of the importance of rules and controls of governance to help in the implementation and development of the internal structures of companies in order to support transparency and ensure the safety of management, and its importance to raise the competitiveness Financial, And to reach several recommendations, including that the application of the governance of financial statements and reports can enable the investor to conclude that the management of the company and the board of management and executive management is strong and fully aware of what is happening in the company.
American Psychological Association (APA)
الجبوري، انتصار صابر وآغا، ندى عبد الرزاق والراوي، شيماء محمد سمير. 2018. انعكاسات حوكمة التقارير المالية في ترشيد قرارات المستثمرين في الأسواق المالية في ظل معايير الإبلاغ المالي (IFRS) : دراسة تحليلية لعينة مختارة من الشركات المساهمة في العراق. مجلة العلوم الاقتصادية و الإدارية،مج. 24، ع. 106، ص ص. 534-551.
https://search.emarefa.net/detail/BIM-833395
Modern Language Association (MLA)
الجبوري، انتصار صابر....[و آخرون]. انعكاسات حوكمة التقارير المالية في ترشيد قرارات المستثمرين في الأسواق المالية في ظل معايير الإبلاغ المالي (IFRS) : دراسة تحليلية لعينة مختارة من الشركات المساهمة في العراق. مجلة العلوم الاقتصادية و الإدارية مج. 24، ع. 106 (2018)، ص ص. 534-551.
https://search.emarefa.net/detail/BIM-833395
American Medical Association (AMA)
الجبوري، انتصار صابر وآغا، ندى عبد الرزاق والراوي، شيماء محمد سمير. انعكاسات حوكمة التقارير المالية في ترشيد قرارات المستثمرين في الأسواق المالية في ظل معايير الإبلاغ المالي (IFRS) : دراسة تحليلية لعينة مختارة من الشركات المساهمة في العراق. مجلة العلوم الاقتصادية و الإدارية. 2018. مج. 24، ع. 106، ص ص. 534-551.
https://search.emarefa.net/detail/BIM-833395
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية : ص. 548-550
Record ID
BIM-833395