استعمال المعلومات المحاسبية على وفق نموذج (Demerjian. et. al) لقياس كفاءة الشركات الصناعية المدرجة في سوق العراق للأوراق المالية
Other Title(s)
The usage of accounting information according to (Demerjian. et. al) model in order to measure the efficiency of industrial companies listed in the Iraqi stock exchange
Joint Authors
شنشول، محمد حيدر محمد
المشهداني، بشرى نجم عبد الله
Source
مجلة العلوم الاقتصادية و الإدارية
Issue
Vol. 25, Issue 112 (30 Jun. 2019), pp.515-528, 14 p.
Publisher
University of Baghdad College of Administration and Economics
Publication Date
2019-06-30
Country of Publication
Iraq
No. of Pages
14
Main Subjects
Financial and Accounting Sciences
Topics
- Accounting
- Industrial enterprises
- Iraq
- Twenty-first century
- Industrial efficiency
- Accounting information systems
- Bourse
Abstract EN
The aim of the research is to measure the efficiency of the companies in the industrial sector listed in the Iraqi Stock Exchange , by directing these companies to their resources (inputs) towards achieving the greatest possible returns (outputs) or reduce those resources while maintaining the level of returns to achieve the efficiency of these companies, therefore, in order to achieve the objectives of the research, it was used (Demerjian.et.al) model to measure the efficiency of companies and the factors influencing them.
The researchers had got a number of conclusions , in which the most important of them is that 66.6% of the companies in the research sample do not possess relatively high efficiency and that the combined factors (the natural logarithm of total assets , and the natural logarithm for the age of company, And the market share of the company) have a significant impact only on three companies of the research sample , In contrast the rest of the companies no effect is the most prominent feature of the relevant results, which requires urging these companies to attract executives and individuals working with outstanding abilities and the use of modern technologies With the establishment of a healthy environment that encourages managers and individuals to work as well as the adoption of advanced training programs aimed at developing their abilities, which contributes to raising the efficiency of the company for optimal use of available resources.
American Psychological Association (APA)
المشهداني، بشرى نجم عبد الله وشنشول، محمد حيدر محمد. 2019. استعمال المعلومات المحاسبية على وفق نموذج (Demerjian. et. al) لقياس كفاءة الشركات الصناعية المدرجة في سوق العراق للأوراق المالية. مجلة العلوم الاقتصادية و الإدارية،مج. 25، ع. 112، ص ص. 515-528.
https://search.emarefa.net/detail/BIM-891270
Modern Language Association (MLA)
المشهداني، بشرى نجم عبد الله وشنشول، محمد حيدر محمد. استعمال المعلومات المحاسبية على وفق نموذج (Demerjian. et. al) لقياس كفاءة الشركات الصناعية المدرجة في سوق العراق للأوراق المالية. مجلة العلوم الاقتصادية و الإدارية مج. 25، ع. 112 (2019)، ص ص. 515-528.
https://search.emarefa.net/detail/BIM-891270
American Medical Association (AMA)
المشهداني، بشرى نجم عبد الله وشنشول، محمد حيدر محمد. استعمال المعلومات المحاسبية على وفق نموذج (Demerjian. et. al) لقياس كفاءة الشركات الصناعية المدرجة في سوق العراق للأوراق المالية. مجلة العلوم الاقتصادية و الإدارية. 2019. مج. 25، ع. 112، ص ص. 515-528.
https://search.emarefa.net/detail/BIM-891270
Data Type
Journal Articles
Language
Arabic
Notes
يتضمن مراجع ببليوجرافية : ص. 526-527
Record ID
BIM-891270