دور الإفصاح المحاسبي في استمرارية الشركات : بحث تطبيقي في عينة من الشركات المدرجة في سوق العراق للأوراق المالية

Abstract EN

The most important sources of information on which investors and investment decision makers rely are published financial reports and their appendixes.

The financial failure of companies and their unpredictability led to their exit from the stock exchange.

Financial failure is a threat to the sustainability of companies.

The continuity of companies in the work and predict the financial failure of the stakeholders because of its role is dangerous and influential at the level of the company and the economy as a whole.

- Key Words :( Accounting Disclosure , Predict financial failure , Financial failure , Full disclosure , Fair disclosure , Adequate disclosure , Standard and Poor's , Financial Vulnerability , Stage of deterioration , Total Failure Stage ) - Hypothesis : To verify the possibility of accounting disclosure in enhancing the prediction of financial failure of the companies of the tourism and hotel sector by testing the following hypothesis ( Accounting disclosure does not have the ability to detect and distinguish between unsuccessful and successful companies in the sample companies , Accounting disclosure does not have the ability to predict financial failure in the sample companies ) on a binary logistic regression model to enhance the predictive capacity