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تاثير توقيت الافصاح المحاسبي للشركات العراقية في الاتجار الداخلي بالمعلومات المحاسبية - الية مقترحة == The Impact of The Timing Accounting Disclosure For Iraqi Companies In The Insider Trading of Accounting Information - Proposed Mechanism
Author name:
احمد طاهر كاظم العنبكي
Supervisor name:
ضياء عبد الحسين القاموسي
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:
07T3387 - p.pdf
Abstract:
يهدف هذا البحث الى بيان تاثير توقيت الافصاح المحاسبي المقدم من الشركات المحلية ولاسيما الشركات المساهمة المدرجة في سوق العراق للاوراق المالية في ظهور وتنامي انشطة الاتجار الداخلي بالمعلومات المحاسبية وبما ينعكس سلبا على نزاهة الاسواق المالية وكفاءتها. فض | This research aims to release the impact of the timeliness of accounting disclosure provided by local companies, especially shareholding companies listed on the Iraq Stock Exchange in appearance and growing insider trading activities of accounting information which are reflected negatively on the integrity and efficiency of financial markets As well as discuss deficiencies in laws and regulations related to disclosure of accounting and insider trading of accounting information And the rules of professional conduct that influenced the growth of insider trading of accounting information activities. The research was based on two major assumptions It represented the existence of several areas of deficiencies in laws and regulations governing the work of shareholding companies in Iraq as well as the rules of professional conduct that guide the professional conduct, particularly accountants them, especially those linked to the activities of insider trading of accounting information, as well as there is a significant correlation between the timing of the disclosure accounting submitted by the companies listed in the Iraq Stock Exchange to stakeholders, particularly investors, companies and between insider trading of accounting information activities. The present research suggests the following mechanism to avoid the phenomenon of insider trading of accounting information : (developing of the local laws and regulations related to disclosure of accounting, and improve the local laws and regulations on the insider trading , and update and activate the rules of conduct for professionals, especially accountants and auditors of them The research has come to a set of conclusions represented the most important of the growing importance of accounting disclosure submitted by the companies in a timely manner because it is the main source for users to provide them with information, as well as it sometimes may be sacrificing reliability appropriate timing to produce information quickly and present them to users in general and investors in particular , The insider trading activities of the accounting information to a constraint key to the efficiency and integrity of financial markets, as it works to undermine investor confidence in addition, it is one of the behaviors unethical because achieving insiders investors on unusual profits or avoid losses on other investors who are not familiar account. There are weaknesses in attention of local laws and regulations on the treatments insider trading accounting information compared to other developed countries , As well as the existence of an insider trading activities of accounting information in the Iraq Stock Exchange. These conclusions paved the way for group of recommendations : represented the most important improvement of accounting disclosure provided by local companies listed on the Iraq Stock Exchange in terms of content and timeliness of disclosure Through the development of local laws and regulations to the regulatory authorities of the desire to achieve a level of disclosure which is appropriate and adequate and fair submit to all users, The possibility of adopting international accounting standards (IFRS / IAS) to meet the information needs of users in general and investors in particular, as well as the benefits that could be achieved and that is the most important in the reduction of insider trading activities of accounting information in the case of the adoption of these standards, the development of local laws and regulations on the to address the phenomenon of internal trafficking of accounting information, so as to enhance investor confidence in the Iraq Stock Exchange and so by taking advantage of the experience of other developed countries in the formulation of the anti - insider trading laws
