تأثير المضامين السلوكية للمعلومات المحاسبية على قرارات المستثمرين : دراسة ميدانية في سوق العراق للأوراق المالية
Other Title(s)
Influence of behavioral implication of accounting information on investor's decisions : field study on Iraq stock exchange
Joint Authors
العامري، عمر علي حسين
التميمي، عباس حميد يحيى حسن
Source
مجلة تكريت للعلوم الإدارية و الاقتصادية
Issue
Vol. 16, Issue 52، ج. 2 (31 Dec. 2020), pp.49-66, 18 p.
Publisher
Tikrit University College of Administration and Economic
Publication Date
2020-12-31
Country of Publication
Iraq
No. of Pages
18
Main Subjects
Economy and Commerce
Financial and Accounting Sciences
Topics
Abstract EN
The research aims to show the effect of the behavioral implications of accounting information on investment decisions and to explain the concept of stimulating information within the framework of the behavioral approach and its impact on the main activities of accounting, and to achieve the goals of the research, the researcher prepared a questionnaire according to Likert five-step scale, and he took into consideration in preparing it in line with the characteristics of the study community, and that the target community for this questionnaire is the investors in the Iraq Stock Exchange.
The researcher reached a set of conclusions and recommendations, and the most important conclusions are the following: There is a significant effect of the behavioral implications of accounting information on the investors 'decisions, and If the accountant anticipates the results of using the information, he may lead it and before communicating any information, and therefore even before any results appear, he chooses to change the information, his behavior or even his goals, and It is possible to predict the behavior of individuals and guide this behavior in an appropriate way by providing the appropriate information in the decision-making process, and By being aware of the users 'reactions to the accounting methods, the accountant can use the preferred alternative accounting methods for them.
Either the most important recommendations are: The need to take account of the preparers of accounting information behavioral aspects, and take the reaction of users to accounting information in consideration when performing accounting work, and choose accounting methods, and The need to pay attention to the information provided to investors, which helps them in making investment decisions, and to provide this information periodically and systematically and provide it with the speed and accuracy possible, and work to provide the appropriate information in terms of quantity, type and time in order to facilitate proper investment decision-making.
American Psychological Association (APA)
العامري، عمر علي حسين والتميمي، عباس حميد يحيى حسن. 2020. تأثير المضامين السلوكية للمعلومات المحاسبية على قرارات المستثمرين : دراسة ميدانية في سوق العراق للأوراق المالية. مجلة تكريت للعلوم الإدارية و الاقتصادية،مج. 16، ع. 52، ج. 2، ص ص. 49-66.
https://search.emarefa.net/detail/BIM-1024782
Modern Language Association (MLA)
العامري، عمر علي حسين والتميمي، عباس حميد يحيى حسن. تأثير المضامين السلوكية للمعلومات المحاسبية على قرارات المستثمرين : دراسة ميدانية في سوق العراق للأوراق المالية. مجلة تكريت للعلوم الإدارية و الاقتصادية مج. 16، ع. 52، ج. 2 (2020)، ص ص. 49-66.
https://search.emarefa.net/detail/BIM-1024782
American Medical Association (AMA)
العامري، عمر علي حسين والتميمي، عباس حميد يحيى حسن. تأثير المضامين السلوكية للمعلومات المحاسبية على قرارات المستثمرين : دراسة ميدانية في سوق العراق للأوراق المالية. مجلة تكريت للعلوم الإدارية و الاقتصادية. 2020. مج. 16، ع. 52، ج. 2، ص ص. 49-66.
https://search.emarefa.net/detail/BIM-1024782
Data Type
Journal Articles
Language
Arabic
Notes
-
Record ID
BIM-1024782