أثر تكلفة الاقتراض على التحفظ المحاسبي في التقارير المالية للشركات
Other Title(s)
The impact of the cost of borrowing on the accounting reserve in the financial reports of companies
Joint Authors
علي طالب حسين
ضاحي، حسن نايب
محمد نوري فرحان
Source
Issue
Vol. 29, Issue 50، ج. 2 (31 May. 2021), pp.461-476, 16 p.
Publisher
al-Iraqia University Islamic Researches and Studies Center
Publication Date
2021-05-31
Country of Publication
Iraq
No. of Pages
16
Main Subjects
Financial and Accounting Sciences
Topics
- Financial crises
- Researchers
- Financial statements
- Multinational enterprises
- Global Economic Crisis (2008-2009)
- Accounting conservatism
Abstract EN
Studies and research on the subject of accounting reservations have increased significantly recently, especially after the collapse of many international companies and the global financial crisis in 2008, these studies aimed at accounting practices as one of the mechanisms owned by the management, which enables them to manipulate profits and affect the financial statements.
Accounting has evolved on the cost of borrowing in many directions and by many bodies and researchers and professional and accounting organizations.
The present study seeks to identify the impact of the cost of borrowing on the accounting reserve in the financial statements of companies by measuring the impact of the cost of borrowing on the accounting reservation in the financial statements of companies and the impact of accounting treatments for the cost of borrowing at the levels of accounting reservation.
The study concluded that the use of the accounting reservation contributes to enhancing the credibility of the financial statements and increasing the level of information adequacy.
There is also a significant correlation between the accounting treatments for the cost of borrowing and the level of the accounting reserve in the financial reports.
The
American Psychological Association (APA)
ضاحي، حسن نايب ومحمد نوري فرحان وعلي طالب حسين. 2021. أثر تكلفة الاقتراض على التحفظ المحاسبي في التقارير المالية للشركات. مجلة الجامعة العراقية،مج. 29، ع. 50، ج. 2، ص ص. 461-476.
https://search.emarefa.net/detail/BIM-1371730
Modern Language Association (MLA)
ضاحي، حسن نايب....[و آخرون]. أثر تكلفة الاقتراض على التحفظ المحاسبي في التقارير المالية للشركات. مجلة الجامعة العراقية مج. 29، ع. 50، ج. 2 (أيار 2021)، ص ص. 461-476.
https://search.emarefa.net/detail/BIM-1371730
American Medical Association (AMA)
ضاحي، حسن نايب ومحمد نوري فرحان وعلي طالب حسين. أثر تكلفة الاقتراض على التحفظ المحاسبي في التقارير المالية للشركات. مجلة الجامعة العراقية. 2021. مج. 29، ع. 50، ج. 2، ص ص. 461-476.
https://search.emarefa.net/detail/BIM-1371730
Data Type
Journal Articles
Language
Arabic
Notes
-
Record ID
BIM-1371730