تأثير قياس الدخل التشغيلي على ملاءمة قيمة المعلومات المحاسبية بالتطبيق على عينة من المصارف المدرجة في سوق العراق للأوراق المالية
Other Title(s)
The impact of operating income measurement on the value relevance of accounting information applying to a sample of banks listed in the Iraq stock exchange
Joint Authors
محمد عبد الرضا جبار
سلمان حسين عبد الله
Source
مجلة تكريت للعلوم الإدارية و الاقتصادية
Issue
Vol. 17, Issue 54، ج. 2 (30 Jun. 2021), pp.56-75, 20 p.
Publisher
Tikrit University College of Administration and Economic
Publication Date
2021-06-30
Country of Publication
Iraq
No. of Pages
20
Main Subjects
Financial and Accounting Sciences
Topics
- Financial statements
- International finance
- Financial markets
- Iraq
- International standards
- Working capital
- Cash flow
- International accounting standard
- Bourse
Abstract EN
The current research aims to present and analyze the two concepts of income and the value relevance of accounting information and the models used in measuring it.
As well as presenting and analyzing the effect of measuring operating income on the value relevance of accounting information, on a sample of banks listed on the Iraq Stock Exchange for the period (2016-2019).
To many conclusions, the most important of which is that the value of (R2) indicates the existence of an acceptable level the value relevance of accounting information according to the price model, which indicates that earnings per share, book value per share, and cash flows per share explain (43.5% ) of the changes in prices shares.
While the value (R2) decreased according to the return model compared to the price model, reaching (0.180).
Which indicates that (earnings per share/share price, change in profitability/share price) explains about (18% ) of the changes It occurs in its share returns.
And the operating income had a role in increasing the explanatory power of the determination factor according to the price and return models.
The explanatory power for them reached (45.3% ) and (0.270) respectively.
The study also made several recommendations, the most important of which is that to apply International Financial Reporting Standards in the banking sector, there is an international role in increasing the relevance of the accounting information value compared to what it was according to the local standards that were measured in previous studies on the same sector (the banking sector).
And light of this, the Securities Commission, the Local Standards Committee and the relevant regulatory authorities should intensify efforts to transform Towards international standards for the rest of the sectors operating in the local environment and the accompanying establishment of courses and workshops to raise the efficiency of account preparers in preparing the financial information by international standards.
American Psychological Association (APA)
محمد عبد الرضا جبار وسلمان حسين عبد الله. 2021. تأثير قياس الدخل التشغيلي على ملاءمة قيمة المعلومات المحاسبية بالتطبيق على عينة من المصارف المدرجة في سوق العراق للأوراق المالية. مجلة تكريت للعلوم الإدارية و الاقتصادية،مج. 17، ع. 54، ج. 2، ص ص. 56-75.
https://search.emarefa.net/detail/BIM-1266503
Modern Language Association (MLA)
محمد عبد الرضا جبار وسلمان حسين عبد الله. تأثير قياس الدخل التشغيلي على ملاءمة قيمة المعلومات المحاسبية بالتطبيق على عينة من المصارف المدرجة في سوق العراق للأوراق المالية. مجلة تكريت للعلوم الإدارية و الاقتصادية مج. 17، ع. 54، ج. 2 (2021)، ص ص. 56-75.
https://search.emarefa.net/detail/BIM-1266503
American Medical Association (AMA)
محمد عبد الرضا جبار وسلمان حسين عبد الله. تأثير قياس الدخل التشغيلي على ملاءمة قيمة المعلومات المحاسبية بالتطبيق على عينة من المصارف المدرجة في سوق العراق للأوراق المالية. مجلة تكريت للعلوم الإدارية و الاقتصادية. 2021. مج. 17، ع. 54، ج. 2، ص ص. 56-75.
https://search.emarefa.net/detail/BIM-1266503
Data Type
Journal Articles
Language
Arabic
Notes
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Record ID
BIM-1266503