أثر الإبلاغ المالي عن ربحية السهم الواحد على جودة الإبلاغ المالي
Other Title(s)
The impact of financial reporting of earnings per share on the quality of financial reporting
Joint Authors
مروة رعد إبراهيم
لبنى زيد إبراهيم
Source
مجلة العلوم الاقتصادية و الإدارية
Issue
Vol. 22, Issue 94 (31 Dec. 2016), pp.518-536, 19 p.
Publisher
University of Baghdad College of Administration and Economics
Publication Date
2016-12-31
Country of Publication
Iraq
No. of Pages
19
Main Subjects
Financial and Accounting Sciences
Topics
Abstract EN
This research deals with the case of the Iraqi joint-stock companies listed on the Iraq Stock Exchange study in terms of compliance with the requirements of IAS 33 "Earnings per share" and the research problem Alrtash concentrated in a statement the commitment of those companies the requirements of the International Standard 33, which may adversely affect the quality of financial reporting where and in particular the quality of accounting information and content of the primary and secondary characteristics make them be of interest to the decisions of its users, so the aim of this research to the statement of financial reporting earnings per share on the quality of financial reporting in listed shareholding in Iraq Stock Exchange companies effect, have shown results Find that those companies do not disclose earnings per share only two out of sixteen companies, which represent the research sample in addition to not Obligate the requirements of International Accounting Standard 33 "Earnings per share", and based upon suggested researchers apply the international standard 33 through the introduction of base Iraqi accounting be similar to the international standard, including 33 Iraqi companies listed in Iraq Stock Exchange companies do not apply international standards, or that is the introduction of a clause in both rules Mahspitan sixth and tenth and the newly created item within the scope of IAS 33 .
American Psychological Association (APA)
لبنى زيد إبراهيم ومروة رعد إبراهيم. 2016. أثر الإبلاغ المالي عن ربحية السهم الواحد على جودة الإبلاغ المالي. مجلة العلوم الاقتصادية و الإدارية،مج. 22، ع. 94، ص ص. 518-536.
https://search.emarefa.net/detail/BIM-740082
Modern Language Association (MLA)
لبنى زيد إبراهيم ومروة رعد إبراهيم. أثر الإبلاغ المالي عن ربحية السهم الواحد على جودة الإبلاغ المالي. مجلة العلوم الاقتصادية و الإدارية مج. 22، ع. 94 (2016)، ص ص. 518-536.
https://search.emarefa.net/detail/BIM-740082
American Medical Association (AMA)
لبنى زيد إبراهيم ومروة رعد إبراهيم. أثر الإبلاغ المالي عن ربحية السهم الواحد على جودة الإبلاغ المالي. مجلة العلوم الاقتصادية و الإدارية. 2016. مج. 22، ع. 94، ص ص. 518-536.
https://search.emarefa.net/detail/BIM-740082
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية : ص. 533-535
Record ID
BIM-740082