Analysis of the Effect of Adoption of International Accounting Standards (IFRS / IAS) on Investor Decisions in the Local Environment: Applied Study
| المصدر: | مجلة القادسية للعلوم الإدارية والاقتصادية |
|---|---|
| الناشر: | جامعة القادسية - كلية الادارة والاقتصاد |
| المؤلف الرئيسي: | Al Dulamy, Jenan Abd Al-Abbas (Author) |
| المجلد/العدد: | مج21, ع1 |
| محكمة: | نعم |
| الدولة: |
العراق |
| التاريخ الميلادي: |
2019
|
| الصفحات: | 16 - 31 |
| ISSN: |
1816-9171 |
| رقم MD: | 1234704 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Adoption of International Accounting Standards (IFRS / IAS) | Investor Decisions
|
| رابط المحتوى: |
الناشر لهذه المادة لم يسمح بإتاحتها. |
| المستخلص: |
The importance of the study came from the importance of international accounting standards to be guide and guidance of the accountant in the performance of his work, and the adoption of international financial reporting standards (IFRS/ IAS) gives the financial statements more confidence and relevance, and makes them reflect the high degree of economic events, which helps them to make investment decisions at the local and international levels, especially with regard to banks and financial institutions as one of the important investment sectors in the economic development process. The need to shift to wards adoption of international financial reporting standards in the local environment be being to 2022. The implementation of these standards is one of the main requirements for opening up the development of an accounting system that contributes to the development of the local economic environment. Iraqi banks. This situation requires a transition to a new financial reporting method and the use of new tools to address the function of the accounting system in order to provide accounting information that meets the needs of investors, owners, financiers and others. The objective of this study is to evaluate the use of the financial statements in accordance with international standards based on the fair value approach in improving the transparency of the financial statements in order to rationalize investors' decisions. In order to achieve this, the important and necessary data for the financial and statistical analyzes were compiled on the Iraqi Stock Exchange reports for 2010- 2016 and published financial statements And the use of a number of appropriate statistical methods to measure the impact of the adoption of international accounting standards on investor decisions including the arithmetic mean, standard error, standard deviation and the Shapiro-Wilk test, The research reached a number of conclusions, including the accompanying application of international accounting standards (IFRS / IAS). However, despite these constraints, the adoption of these standards at the same time leads to improvement The quality of the information stated in the financial statements. |
|---|---|
| ISSN: |
1816-9171 |
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