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Impact of Non-Financial Disclosure on Financial Performance: An Empirical Study of a Sample of Companies Listed on the Iraq Stock Exchange

المصدر: مجلة القادسية للعلوم الإدارية والاقتصادية
الناشر: جامعة القادسية - كلية الادارة والاقتصاد
المؤلف الرئيسي: Al-Hasnawi, Salem Salal Rahi (Author)
مؤلفين آخرين: Al-Khafaji, Tariq Abd Mohammed Kazem (Co-Author)
المجلد/العدد: مج21, ع3
محكمة: نعم
الدولة: العراق
التاريخ الميلادي: 2019
الصفحات: 23 - 31
ISSN: 1816-9171
رقم MD: 1234753
نوع المحتوى: بحوث ومقالات
اللغة: الإنجليزية
قواعد المعلومات: EcoLink
مواضيع:
كلمات المؤلف المفتاحية:
Non-Financial Disclosure | Financial Performance | Market Value
رابط المحتوى:
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LEADER 02181nam a22002297a 4500
001 1983537
041 |a eng 
044 |b العراق 
100 |9 659474  |a Al-Hasnawi, Salem Salal Rahi  |e Author 
245 |a Impact of Non-Financial Disclosure on Financial Performance:  |b An Empirical Study of a Sample of Companies Listed on the Iraq Stock Exchange 
260 |b جامعة القادسية - كلية الادارة والاقتصاد  |c 2019 
300 |a 23 - 31 
336 |a بحوث ومقالات  |b Article 
520 |b The purpose of this research is to demonstrate the impact of non-financial disclosure on financial performance represented by the market value of a sample of companies listed in the Iraqi Stock Exchange for the period (2014- 2017), the statistical program R was used to analyze and test the hypothesis of research, as well as testing (F), (t), (r) and (R2), the research reached several conclusions, the most important of which was the significant effect of non- financial disclosure on financial performance represented by the market value of shares of the insurance sector companies, while there is no impact for banking sector companies, the research also concluded a set of recommendations, most notably the need to educate investors in the Iraqi Stock Exchange the importance of non- financial information disclosed when making their an investment decisions, as it provides information working to reduce the uncertainty and increase their confidence in the company. 
653 |a الإفصاح المحاسبي  |a الشركات المساهمة  |a سوق الأوراق المالية  |a العراق 
692 |b Non-Financial Disclosure  |b Financial Performance  |b Market Value 
700 |9 659475  |a Al-Khafaji, Tariq Abd Mohammed Kazem  |e Co-Author 
773 |4 الاقتصاد  |6 Economics  |c 002  |e Al-Qadisiyah Journal for Administrative & Economic Sciences  |f Maǧallaẗ al-qādisiyyaẗ li-l-ʻulūm al-idāriyyaẗ wa-al-iqtiṣādiyyaẗ  |l 003  |m مج21, ع3  |o 0478  |s مجلة القادسية للعلوم الإدارية والاقتصادية  |v 021  |x 1816-9171 
856 |u 0478-021-003-002.pdf 
930 |d n  |p y  |q n 
995 |a EcoLink 
999 |c 1234753  |d 1234753