Alternate Title: The role of the accounting disclosure of intellectual capital in maximizing the value of the company in the Iraqi business environment. (English)

المؤلفون: تارا وحيد الدين ع, مجال أنور يابه, عمر إبراهيم حممد

المصدر: Journal of The Iraqi University; 2021, Vol. 53 Issue 1, p557-570, 14p

مصطلحات موضوعية: INTELLECTUAL capital, HUMAN capital, ENTERPRISE value, DISCLOSURE in accounting, FINANCIAL statements

مصطلحات جغرافية: IRAQ

Alternate Title: The importance of applying the requirements of INTOSAI reporting standards in developing audit reports for supreme audit bodies - An exploratory study in the Office of Financial Supervision / Kurdistan Region of Iraq. (English)

المؤلفون: خنشني مجال حممد, مجال انور يابه, شريزاد أمحد مصطف

المصدر: Journal of The Iraqi University; 2021, Vol. 50 Issue 3, p470-489, 21p

مصطلحات موضوعية: OFFICES, GOVERNMENT report writing, AUDITING standards, PUBLIC institutions, PERSUASION (Psychology), GOVERNMENT accountability, QUESTIONNAIRES

مصطلحات جغرافية: KURDISTAN