تأثير حوكمة تكنلوجيا المعلومات في جودة الارباح وانعكاسها على ثقة الالمستثمرين

Rp-:-"The impact of information technology governance on the quality of profits and its reflection on investors confidence".pdf

This study aims to measure the impact of information technology governance in increasing the quality of profits, and thus this effect is reflected in increasing investor confidence, and to identify the mechanisms of information technology governance, its objectives and its role in enhancing investor confidence, and to identify the dimensions and areas of information technology governance and how to benefit from it in improving and developing technology and avoiding risks for a sample The research, with the aim of increasing confidence in accounting information and thus increasing investor confidence and identifying statistically significant differences according to the study variables (information technology governance as an independent variable, earnings quality as an intermediate variable, and investor confidence as a dependent variable) and to achieve this goal, a questionnaire was designed as a data collection tool consisting of 120 A questionnaire form was distributed to a group of accountants, auditors, investors and managers in the industrial companies listed in the Iraq Stock Exchange, and 103 complete questionnaire forms were retrieved, the results of which were adopted for the purposes of statistical analysis, and the statistical programs, SPSS and Amos programs, were used and appropriate statistical methods in testing hypotheses, and it showed Results There is a direct effect between the two variables, the median and the independent, or in other words, any increase in the independent variable (IT governance) by one degree leads to an increase of 87.9% in the intermediate variable (quality of earnings). It contributes to making the profits announced by the company honestly and realistically reflect the real and actual profits of the company. It also helps to reduce the errors of the human element and to improve the financial and investment decision-making process.