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تأثير تقديرات الضمان المالي على الأرباح المحاسبية : بحث تطبيقي في شركة Dell
Other Title(s)
The impact of financial guarantee assessmeats on accounting : profite apractical research in Dell company
Author
Source
Issue
Vol. 11, Issue 37 (31 Dec. 2016), pp.176-188, 13 p.
Publisher
University of Baghdad Post Graduate Institute for Accounting and Finance Studies
Publication Date
2016-12-31
Country of Publication
Iraq
No. of Pages
13
Main Subjects
Financial and Accounting Sciences
Topics
Abstract EN
The research specialized in examining the role of guarantees and their impact on accounting benefits quality using statistical analysis to the income before and after the impact of guarantee on the accounting profits.This research depended on the inductive approach, which ensures that companies could manipulate in benefits through a variety of means including the guarantees.
As it is possible that the companies can use the policy of guarantee as a strategy in business deal.
The research aimed to highlight the different companies' practices on policies guarantee and its impact on accounting benefits.
The benefit of Dell Company has been chosen as a sample for the research because of the availability of interim data from the company for ten years from 3002 until 3002.
The researcher depended on the use of a set of statistical tests for testing the presence of significant differences between income before and after the guarantee.
The researcher found that analysis of guarantee is essential for decision-making of investors and have an important role in the control of the administration.
the researcher recommended that guarantee (warranty) commitments in the financial database should be disclosed in the form of the notes as well as the statement of financial position.
Thus, it will be clear to the accounting information user the size of the financial commitment to ensure that the proportion of the warranty sales.
American Psychological Association (APA)
العزاوي، ياسر نوري محمد. 2016. تأثير تقديرات الضمان المالي على الأرباح المحاسبية : بحث تطبيقي في شركة Dell. مجلة دراسات محاسبية و مالية،مج. 11، ع. 37، ص ص. 176-188.
https://search.emarefa.net/detail/BIM-785179
Modern Language Association (MLA)
العزاوي، ياسر نوري محمد. تأثير تقديرات الضمان المالي على الأرباح المحاسبية : بحث تطبيقي في شركة Dell. مجلة دراسات محاسبية و مالية مج. 11، ع. 37 (2016)، ص ص. 176-188.
https://search.emarefa.net/detail/BIM-785179
American Medical Association (AMA)
العزاوي، ياسر نوري محمد. تأثير تقديرات الضمان المالي على الأرباح المحاسبية : بحث تطبيقي في شركة Dell. مجلة دراسات محاسبية و مالية. 2016. مج. 11، ع. 37، ص ص. 176-188.
https://search.emarefa.net/detail/BIM-785179
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية : ص. 187-188
Record ID
BIM-785179