موثوقية المعلومات المالية الواردة في القوائم المالية لاتخاذ القرارات الاستثمارية

Abstract EN

The accounting information included in financial statements of economic entities is one of the most important sources on which investors make their investment decisions and as a result, this information should have two special characteristics two main reliability and credibility, which can be all on their way to extrapolate the future of economic unity, which are among the most important characteristics that focused on them standards international in the preparation of financial statements, As well as the most important feature it delivers a complete and appropriate information to investors at the right time, as discussed research into the possibility of measuring the degree of reliability in the financial statements of the Iraqi economic entities listed on the Iraq Stock Exchange financial information, using mathematical equations certified demonstrates the reliability of the information in making wise decisions, which is what has been reached in the search results, which recommended that attention to numbers, financial statements and the information contained therein in accordance with the standards included making investment decisions and achieve their desired goals