تأثير جودة الإبلاغ المالي عن الإلتزامات المحتملة في تعزيز قيمة الوحدة الاقتصادية -‎ بحث تحليلي لعينة من الوحدات الاقتصادية المساهمة والمدرجة في سوق العراق للأوراق المالية للفترة من 2010 – 2014

The Effect of Financial Reporting Quality of Contingent Liabilities promoting the Economic Value of the Entity An analytical Research a sample of Iraqi Economic Entity listed on the Iraq Stock Exchange for the period 2010-2014

   The Preparation of Financial Statements must reflect activity Economic Entity, and actors in that activity are Contingent Liabilities; as a result of the exercise of that activity, which is of great importance in the Quality of Financial Reporting and its effect on the economic value of the unit, One of the problems facing the Iraqi Economic units is a problem to achieve a high level of Quality of Financial Reporting of economic activities, which is one of the most important elements that achieve appropriate Financial Statements, representation sincere and consequently increase their
utility in Take a decisions which represents a value to the users, And to achieve an increase in the market value and then their revenues and the continued sustainability, as they face some problems in the Reporting of Contingent Liabilities that could pose a burden future on them, and as a result, Investors often resort to the Financial statements, for the purpose of knowledge of the Financial position and the offer of Financial information on the nature of the Contingent Liabilities and its ability to predict and its manner of Reporting these Contingent Liabilities, As Financial Reporting Quality at market value linked and affect them a positive or negative, a goal that research seeks to be achieved by assuming that the Quality of Financial Reporting and Financial Reporting for Contingent Liabilities in the improvement of the market value of shares of the economic unit, and that the Reporting of contingent liabilities lead to the provision of information appropriate for the economic union influence in the decision of the investor.
It was measured by the Quality of Financial Reporting and the Quality of the receivables after extracting the operating cash flow of economic research sample units based on mathematical equations and the extent of its impact on the market value of the stock, and analysis of the financial statements of the research sample to see how informed about Contingent Liabilities, And support through the survey sample the views of random Investors in the Iraq Stock Exchange to evaluate the impact on the market value of economic units; depending on the Quality of its Financial Reporting for contingent liabilities that the research sample analysis proved that the Quality of Financial Reporting affect the market value of the stock a positive or negative, If Opinion polls and beneficiaries analysis showed the presence of the effect of the Financial Reporting of contingent liabilities in the decisions of Investors and decision-makers based on the information contained in the financial statements and consequently effect on the market value of shares Economic Unity, It recommends Find the need for the legislative vacuum which regards the accounting standards in the Iraqi environment dam and in accordance with International Accounting Standards and Financial Reporting Standards, and attention to the Quality of the Financial Reporting process and to reflect the suitability and sincerity of the information contained in the financial statements that achieve maximum benefit in decision-making, as well as attention to the list of flow detection cash and a list of observations of what its inclusion important information strengthen the Financial Reporting and economic Entity and result in beneficiaries decisions.