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

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.