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The Impact of Income Smoothing Practices on Stock Prices
| المصدر: | مجلة القادسية للعلوم الإدارية والاقتصادية |
|---|---|
| الناشر: | جامعة القادسية - كلية الادارة والاقتصاد |
| المؤلف الرئيسي: | Khudhair, Dheyaa Zamil (Author) |
| مؤلفين آخرين: | Jawad, Ali Raad (Co-Author) |
| المجلد/العدد: | مج26, ع2 |
| محكمة: | نعم |
| الدولة: |
العراق |
| التاريخ الميلادي: |
2024
|
| الصفحات: | 249 - 263 |
| ISSN: |
1816-9171 |
| رقم MD: | 1526780 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Income Smoothing Practices | Stock Prices | Commercial Banks
|
| رابط المحتوى: |
الناشر لهذه المادة لم يسمح بإتاحتها. |
| LEADER | 02451nam a22002297a 4500 | ||
|---|---|---|---|
| 001 | 2270005 | ||
| 041 | |a eng | ||
| 044 | |b العراق | ||
| 100 | |a Khudhair, Dheyaa Zamil |e Author |9 652520 | ||
| 245 | |a The Impact of Income Smoothing Practices on Stock Prices | ||
| 260 | |b جامعة القادسية - كلية الادارة والاقتصاد |c 2024 | ||
| 300 | |a 249 - 263 | ||
| 336 | |a بحوث ومقالات |b Article | ||
| 520 | |b This research aims to know the extent of the existence of income smoothing practices in Iraqi commercial banks and what is its impact on stock prices and to know the motives and reasons for adopting the management of banks operating in the Iraqi Stock Exchange to practice income smoothing behavior, and to clarify the impact of income smoothing practices on stock prices in sample banks. The research aims to ensure that the banks in the research sample likely to practice income smoothing have reaped the benefits of positive changes in their stock prices. The research reached a set of conclusions, the most important of which is that the phenomenon of income smoothing clearly affects the stock prices of banks practicing income smoothing. This prompted the researcher to present a set of recommendations, the most important of which is working to expand the understanding and awareness of users of financial statements of income smoothing practices and their impact on distorting the image of financial statements, as well as urging accountants and auditors to follow supervisory and other methods to ensure the accuracy and validity of accounting work and work to reduce flexibility. Which are provided by the accounting rules and standards that departments exploit to practice income-smoothing behavior. | ||
| 653 | |a الإفصاح المحاسبي |a أسعار الأسهم |a تسوية الدخل |a القرارات الاستثمارية | ||
| 692 | |b Income Smoothing Practices |b Stock Prices |b Commercial Banks | ||
| 700 | |9 809966 |a Jawad, Ali Raad |e Co-Author | ||
| 773 | |4 الاقتصاد |4 إدارة الأعمال |6 Economics |6 Business |c 022 |e Al-Qadisiyah Journal for Administrative & Economic Sciences |f Maǧallaẗ al-qādisiyyaẗ li-l-ʻulūm al-idāriyyaẗ wa-al-iqtiṣādiyyaẗ |l 002 |m مج26, ع2 |o 0478 |s مجلة القادسية للعلوم الإدارية والاقتصادية |v 026 |x 1816-9171 | ||
| 856 | |u 0478-026-002-022.pdf | ||
| 930 | |d n |p y |q n | ||
| 995 | |a EcoLink | ||
| 999 | |c 1526780 |d 1526780 | ||
عناصر مشابهة
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بواسطة: Khudhair, Dheyaa Zamil منشور: (2024)
