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تاثير جودة الابلاغ المالي في سياسات توزيع الارباح وانعكاسه على القيمة السوقية للشركات المدرجة في سوق العراق للاوراق المالية == Effect of Financial Reporting Quality In The Dividend Policies And Its Reflection On The Market Value of Companies Listed On The Iraq Stock Exchange
Author name:
سطم صالح حسين
Supervisor name:
عباس حميد يحيى التميمي
General topic:
Administration and Economics
Specific topic:
Accounting
Degree:
Doctorate
University:
University of Baghdad - Faculty Of Administration And Economics - Department Of Accounting
Language:
Arabic
University location:
Baghdad
First pages:
07T3724 - p.pdf
Abstract:
تعد جودة الابلاغ المالي من المواضيع التي مزاالت قيد التطور في مفهومها وطريقة قياسها، وينعكس تاثيرها في قرارات المستفيدين من المعلومات المحاسبية، فضلا عن تاثيرها في متغيرات مهمة مثل توزيعات الارباح والقيمة السوقية، لذا تنشا الحاجة الى الخوض في غمارها من ا | Financial Reporting Quality (FRQ) as a topic of the present dissertation is considered as one of the most important topics in the contemporary financial accounting discipline, that the concept and the method of measurement is still under development, this dissertation has also covered the FRQ effect on the decisions of the beneficiaries of the accounting information. Furthermore, it shows the FRQ effect on important variables e.g. dividends and the market value. Therefore, the need to study this topic is important to clarify the ambiguity of its implications. This dissertation aims to provide a diameter of the FRQ level of the companies listed on the Iraqi Stock Exchange. Moreover to show the FRQ effects on the dividend policy and it is reflection on the market value. Finally, this study proposes a model in order to measure the FRQ. Many conclusions have been driven by the researcher, the most important of them are shown hereunder : 1. The proposed model is the best among all the models because, of its explanatory power which is the highest compared with other models. However the explanatory power of all the models was found to be low, the reason behind that is because of combining both the cash and stock dividends together that may be result because of the less cash dividends during the research period.2. The company’s market value has increased in the Iraqi Stock Exchange due to the effect of FRQ on the Dividends. The total effect on the market value confirms this point through combining both the direct and the indirect effect. Based on the conclusions of present dissertation the researcher has recommended many of points, the most important of them are shown below :
