قياس مستوى الإفصاح الاختياري عن حجم التغير في السياسات المحاسبية: بحث تطبيقي في عينة من الشركات الاستثمارية العراقية

Abstract EN

The research aims to know how to use the optional accounting disclosure to know the level and volume of changes in accounting policies in Iraqi investment companies and to know their causes and effects, by providing a proposed framework for Iraqi investment companies through a set of reports that achieve this the Iraqi investment companies listed in the capital market for the financial period (2013-2018) through which the objectives of research and hypothesis testing were achieved.

Th most important findings of the research is the ability of Iraqi investment companies to disclose the level of changes in accounting and financial policies optionally, as well as the impact of those changes on the various decisions taken by external users.

the most important research recommended is the need for Iraqi investment companies to achieve stability in accounting and financial policies in order to achieve the desire of external users and maintain them and achieve satisfaction of owners and shareholders.