تاثير جودة الابلاغ المالي عن الالتزامات المحتملة في تعزيز قيمة الوحدة الاقتصادية

Rp-The Effect of Financial Reporting Quality of Contingent Liabilities promoting the Economic Value of the Entit.pdf

Abstract:
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
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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.