يجب تسجيل الدخول أولا
Effects of Application of IFRS on the Quality of Financial Statements in SMEs
| المصدر: | مجلة القادسية للعلوم الإدارية والاقتصادية |
|---|---|
| الناشر: | جامعة القادسية - كلية الادارة والاقتصاد |
| المؤلف الرئيسي: | Al-Khafaji, Bashaeer Khuthair Abbas (Author) |
| المجلد/العدد: | مج20, ع2 |
| محكمة: | نعم |
| الدولة: |
العراق |
| التاريخ الميلادي: |
2018
|
| الصفحات: | 1 - 12 |
| ISSN: |
1816-9171 |
| رقم MD: | 1234635 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
International Financial Reporting Standards | Quality Financial Statements
|
| رابط المحتوى: |
الناشر لهذه المادة لم يسمح بإتاحتها. |
| المستخلص: |
Small and medium-sized entities (SMEs) are one of the most fundamental pillars of the economy of any country, whether developed or developing. They represent more than 95% of companies all over the world. Due to their importance, the International Accounting Standards Board issued an international special accounting standard for small and medium-sized entities in July 2009. The Board developed and issued a separate standard for application to the general-purpose financial statements and other financial reports prepared within these companies. Therefore, the current study aims to determine the impact of the application of IFRS for SMEs on the quality of their financial statements by conducting on a survey on four Iraqi banks (Gulf Commercial Bank, Islamic Bank of Iraq, United Investment Bank and Bank of the Economy) for the year 2016. Tests were conducted using the statistical program SPSS. The results show that there is a statistically significant positive association between the application of IFRS and the quality of accounting information. Three alternative hypotheses were proven: limiting profit management practices, increasing market liquidity, and reducing transaction costs for investors. This is reflected in the quality of the financial statements, which are of internationally high quality and reflect the economic realities of the company, thus allowing investors to make smart decisions and leading to easy international trade. |
|---|---|
| ISSN: |
1816-9171 |
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