قياس العلاقة بين إدارة العوائد وقيمة ملاءمة المعلومات المالية و انعكاسها على سعر السهم لعينة من الشركات الصناعية العراقية

Abstract EN

The research aims to test the relationship between Earnings management and the Value of Relevance of the financial information announced in the statement and to indicate the reflection of that relationship in the stock prices of a sample of industrial companies listed in the Iraqi Stock Exchange.

(From the fourth Quarter of 2017 until the first semester of 2021) Where the Miller model was used to measure Earnings management, while a multiple linear regression model was adopted to measure the Value of Relevance of financial information based on the value of the coefficient of determination.

Thus, the results of the research indicated the existence of low Earnings management in the researched companies the results also showed the significant effect between Earnings management and the appropriateness value of the information, which indicates the reflection of that relationship in the stock prices of the research sample companies according to the concept of market efficiency and informational asymmetry.

Accordingly, the research recommends the need to increase the awareness of the financial departments of Iraqi companies of the negative effects of Earnings management practices