تأثير الأزمات المالية في مستويات التحفظ المحاسبي أدلة تجريبية من الشركات الصناعية العراقية
Other Title(s)
The impact of financial crises on accounting conservatism levels : empirical evidence from Iraqi industrial companies
Joint Authors
محمد عبد الكريم حسين
سمير عماد شعبان
عمار طه ياسين
Source
مجلة تكريت للعلوم الإدارية و الاقتصادية
Issue
Vol. 16, Issue (s)، ج. 1 (31 Mar. 2020), pp.63-77, 15 p.
Publisher
Tikrit University College of Administration and Economic
Publication Date
2020-03-31
Country of Publication
Iraq
No. of Pages
15
Main Subjects
Financial and Accounting Sciences
Topics
- Financial crises
- Researchers
- Profits
- Financial statements
- Financial markets
- Industrial enterprises
- Iraq
- Accounting conservatism
- Bourse
Abstract EN
The research aims to find out the impact of financial crises on the accounting conservatism in financial reports published industrial companies listed on the Iraqi Stock Exchange, The research sample consisted of three industrial companies for the period 2012-2018, and the researchers determined the period of the country's financial crises from 2014 to 2016, and many important conclusions were reached, There is a positive relationship between financial crises and the accounting conservatism policy, as financial crises lead to an increased use of the accounting conservatism policy in financial reports published by industrial companies, Industrial companies are more restrictive and keen during the period of financial crises and their effects on subsequent periods in achieving the goal of continuing in the market, Therefore you are more inclined to adopt the accounting policies, including the accounting conservatism policy in terms of recognizing the expected losses and avoiding recognizing the expected profits or revenues, The recommendations of the research came to the need for the Iraqi industrial companies to adhere to the accounting conservatism policy when preparing financial reports, especially since the effects of the financial crises have not ended yet.
American Psychological Association (APA)
محمد عبد الكريم حسين وسمير عماد شعبان وعمار طه ياسين. 2020. تأثير الأزمات المالية في مستويات التحفظ المحاسبي أدلة تجريبية من الشركات الصناعية العراقية. مجلة تكريت للعلوم الإدارية و الاقتصادية،مج. 16، ع. (s)، ج. 1، ص ص. 63-77.
https://search.emarefa.net/detail/BIM-1026508
Modern Language Association (MLA)
محمد عبد الكريم حسين....[و آخرون]. تأثير الأزمات المالية في مستويات التحفظ المحاسبي أدلة تجريبية من الشركات الصناعية العراقية. مجلة تكريت للعلوم الإدارية و الاقتصادية مج. 16، العدد الخاص ج. 1 (2020)، ص ص. 63-77.
https://search.emarefa.net/detail/BIM-1026508
American Medical Association (AMA)
محمد عبد الكريم حسين وسمير عماد شعبان وعمار طه ياسين. تأثير الأزمات المالية في مستويات التحفظ المحاسبي أدلة تجريبية من الشركات الصناعية العراقية. مجلة تكريت للعلوم الإدارية و الاقتصادية. 2020. مج. 16، ع. (s)، ج. 1، ص ص. 63-77.
https://search.emarefa.net/detail/BIM-1026508
Data Type
Journal Articles
Language
Arabic
Notes
-
Record ID
BIM-1026508