[ العلاقة بين التحفظ المحاسبي والقيمة الملاءمة للمعلومات المحاسبية وانعكاسها على جودة الابلاغ المالي في القوائم المالية: دراسة تطبيقية لعينة من الشركات المساهمة المدرجة في سوق العراق للأوراق المالية ]
Volume 20, Issue 3, June 2017, Pages 921–936
Nadhim Shaalan Jabbar1
1 University of Qadisiyah, Iraq
Original language: Arabic
Copyright © 2017 ISSR Journals. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
The phenomenon of the spread and increase the degree of reservation in the financial statements of the most controversial issues in contemporary accounting thought that formed the focus of attention of many accounting literature, despite exposed to severe criticism because of incompatibility with some of the qualitative characteristics of accounting information, this research provides more evidence about the level of accounting reservation in the financial reports for companies to contribute to Iraq, it also sheds light on the relationship of the accounting reservation improving the quality of financial reporting and the impact of this relationship on the value of the business in the capital markets, the reservation may be used by the company management as a way to choose between accounting alternatives are opportunistic in practice by some policies accounting applied by the companies, and in the multiplicity of accounting policies and estimates alternatives to achieve these goals, collected necessary to test hypotheses data, the study found indicators statistically significant on the level of accounting reservation in the financial reports issued by joint stock companies listed in the Iraq Market Securities.
Author Keywords: accounting reservation, relevance value, accounting information, financial reporting, financial statements, shareholding companies, Market Securities.
Volume 20, Issue 3, June 2017, Pages 921–936
Nadhim Shaalan Jabbar1
1 University of Qadisiyah, Iraq
Original language: Arabic
Copyright © 2017 ISSR Journals. This is an open access article distributed under the Creative Commons Attribution License, which permits unrestricted use, distribution, and reproduction in any medium, provided the original work is properly cited.
Abstract
The phenomenon of the spread and increase the degree of reservation in the financial statements of the most controversial issues in contemporary accounting thought that formed the focus of attention of many accounting literature, despite exposed to severe criticism because of incompatibility with some of the qualitative characteristics of accounting information, this research provides more evidence about the level of accounting reservation in the financial reports for companies to contribute to Iraq, it also sheds light on the relationship of the accounting reservation improving the quality of financial reporting and the impact of this relationship on the value of the business in the capital markets, the reservation may be used by the company management as a way to choose between accounting alternatives are opportunistic in practice by some policies accounting applied by the companies, and in the multiplicity of accounting policies and estimates alternatives to achieve these goals, collected necessary to test hypotheses data, the study found indicators statistically significant on the level of accounting reservation in the financial reports issued by joint stock companies listed in the Iraq Market Securities.
Author Keywords: accounting reservation, relevance value, accounting information, financial reporting, financial statements, shareholding companies, Market Securities.
Abstract: (arabic)
تعد ظاهرة انتشار وزيادة درجة التحفظ بالقوائم المالية من أهم القضايا الجدلية في الفكر المحاسبي المعاصر التي شكلت محوراّ لاهتمام العديد من الأدبيات المحاسبية، بالرغم مما يتعرض له من انتقادات شديدة بسبب تعارضه مع بعض الخصائص النوعية للمعلومات المحاسبية، يقدم هذا البحث دليلا اضافيا حول مستوى التحفظ المحاسبي في التقارير المالية للشركات المساهمة العراقية، كما انه يلقي الضوء على علاقة التحفظ المحاسبي بتحسين جودة التقارير المالية وأثر هذه العلاقة على قيمة المنشأة في اسواق المال، ان التحفظ قد يستخدم من قبل ادارة الشركة كطريقة للاختيار بين البدائل المحاسبية بصورة انتهازية بالممارسة العملية من خلال بعض السياسات المحاسبية التي تطبقها الشركات، وفي ظل تعدد بدائل السياسات والتقديرات المحاسبية ولتحقيق هذه الاهداف جمعت البيانات اللازمة لاختبار فرضيات البحث وتوصلت الدراسة لمؤشرات مهمة احصائيا حول مستوى التحفظ المحاسبي في التقارير المالية الصادرة عن الشركات المساهمة المدرجة في سوق العراق للأوراق المالية.
Author Keywords: التحفظ المحاسبي، المعلومات المحاسبية، الابلاغ المالي، القوائم المالية، الشركات المساهمة، سوق الأوراق المالية.
How to Cite this Article
Nadhim Shaalan Jabbar, “The relationship between the accounting reservation and relevance value of accounting information and their reflection on quality financial reporting in the financial statements: Applied study for a sample of shareholding companies listed in the Iraq Market Securities,” International Journal of Innovation and Applied Studies, vol. 20, no. 3, pp. 921–936, June 2017.
