التفاصيل البيبلوغرافية
| العنوان: |
تأثري التقارير املتكاملة يف عدم متاثل املعلومات. |
| Alternate Title: |
The effect of integrated reports on information asymmetry. (English) |
| المؤلفون: |
بشرى عبد الوهاب ا, احمد حسين مجي |
| المصدر: |
Gharee for Economics & Administration Sciences; 2024, Vol. 20 Issue 1, p270-302, 33p |
| مصطلحات موضوعية: |
INFORMATION asymmetry, COMPETENT authority, CORPORATE governance, SOCIAL context, CORPORATION reports, SUSTAINABLE development reporting, TORTURE |
| مصطلحات جغرافية: |
IRAQ |
| Abstract (English): |
The research aims to explain the concept of integrated reports, its objectives, benefits and theories that explain it, present the framework of integrated reports and measure the level of reporting in a sample of companies listed on the Iraq Stock Exchange, and demonstrate the impact of integrated reports on information asymmetry. In order to achieve these objectives, the study was based, in part, in accordance with the framework issued by the International Integrated Reporting Council (IIRC) in the year (2013), taking into account the updates issued in the year (2021), as well as the local laws and regulations and instructions issued by the competent authorities, which have an impact on the level of reporting of those Companies to measure the extent to which the research sample companies prepare their reports according to the integrated reporting framework. The study reached a number of conclusions, the most important of which are the following: The research sample companies showed modest percentages of reporting items within their reported reports during the research period, as the general average appeared at (%33) of the identified items. The results of the statistical test showed a positive and significant effect of the integrated reports in the asymmetry of the accounting information of the research sample companies. The study concluded a set of recommendations, the most important of which are: The necessity of adopting the proposed framework for integrated reports because of this framework's impact on the company's reputation and enhancing disclosure and corporate governance of the company. These reports also play an important role in bringing in new capital for the company to expand its business Enacting laws and instructions that oblige Iraqi economic units to disclose the effects of the social environment and the environment in their reports.. Providing training and development courses and seminars related to the application of integrated reports for accounting professionals in local economic units. [ABSTRACT FROM AUTHOR] |
| Abstract (Arabic): |
يهدد البحددا الددا مددوم الهددري اللمددومية الهلاوا ددن فعه ااددظ فاتوالددظ فالت ةيددو الهل ددة لهددو فعةض إطوم اللمومية الهلاوا ن فقموس ا لرى اإل الغ اي عمتن ان الشةكو اله مجن اي سرق اللةاق لألفماق الهولمن ف مدوم أديرمة اللمدومية الهلاوا دن ادي عد ي أهوردو الهل رادو فللحممد أ دك األهد ا اسدلت ال ماسدن ادي جوادو اتهدوا فامدو لعطدوم ال دووم عدن اله د الد فلي لع دالغ الهلاوادو (IIRC (عدوي 2013( اد اةاعدو اللحد ي و اللدي د م عدوي 2021( اضدال عدن المراامن فاللشدةيلو الهح مدن فاللل مهدو ال دووم ادن ال هدو الهال دن فاللدي لهدو أديرمة ع د ا دلرا ا دالغ أ دك الشدةكو لممدوس اد ى اعد او الشدةكو عمتدن البحدا أموميةهدو فامدو طدوم اللمومية الهلاوا ن فق أر ت ال ماسن الا ا هرعن ان ا سلتلوجو أه ت اهههو هو ييأي: 1 .إم الشةكو عمتن البحا ق عظهة ا و الراضدلن ادن اإل دالغ عدن البتدرو ضدهن أموميةهدو الهب غ عتهو خالل ا البحا ام ظهة الهلرسط اللوي ت بن 33%( ان البترو اللي أم أح ي هو . 2 .اظهة الوئج ا خلبوم ا ح وئي فجرو أيرمة اي و ي ذف و لن التريدن ل لمدومية الهلاوا دن ادي عد ي أهوردو الهل رادو الهحوسدبمن ل شدةكو عمتدن البحدا فقد اسلا دت ال ماسدن ا هرعدن ادن اللر مو ان عهههو: 1 .ضةفم أبتي اإلطوم الهملةح ل لمومية الهلاوا ن لهو لهداا ا طدوم ادن عردة ع دا سدهلن الشدةكن فألزيز اإلا وح فالحركهن الهؤس من ل شةكنا كهو أ لو هاه اللمومية وفم اهم اي ج دو مؤفس عارال ج ي ل شةكن للرسلن ععهولهو. 2 .أشدةي المدراامن فاللل مهدو اللدي أحمد إلدزاي الرحد ا ا قل دووين اللةاقمدن وإلا دوح عدن أيرمةا البمئن ا جلهوعمن فالبمئنا ضهن أموميةهو. 3 .أدرامة الد فما فالتد فا الل ميبمدن فالليريةيدن الهلل مدن ليبمد اللمدومية الهلاوا دن ل ههتمدمن الهحوسبمن اي الرح ا ا قل ووين الهح من. [ABSTRACT FROM AUTHOR] |
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| قاعدة البيانات: |
Complementary Index |
