مدى توفر جودة الارباح في القوائم المالية المرحلية المعدة وفق معيار المحاسبة الدولي)34( لشركات قطاع الصناعة المدرجة في سوق العراق للاوراق المالية

المؤلفون

DOI:

https://doi.org/10.31272/jae.i149.1444

الكلمات المفتاحية:

القوائم المرحلية ، معيار المحاسبة الدولي (34)، جودة الارباح

الملخص

يهدف البحث الحالي الى بيان كيفية اعداد القوائم المالية المرحلية في القطاع الصناعي في سوق العراق للأوراق المالية، وتطابقها مع معيار المحاسبي الدولي (34)، ومدى توفر جودة للأرباح في هذه القوائم، ويركز على نوعية مستخدمي الفوائم المالية  الى انه قد يوجد تلاعب في القوائم المرحلية للشركات عينة البحث لامكانية الادارة على أستخدام مختلف الاساليب والاجراءات المحاسبية قد يجعل الارباح لاتعبر بصورة حقيقية عن اداء الشركة، وقد اعتمد الباحث نموذج ( 2005 Kothari et al) لقياس المستحقات الغير اختيارية للشركات عينة البحث للمدة (2019-2021)، كما واستخدم معادلة الانحدار لتقدير معلمات النموذج للدلالة على جودة الارباح، وتوصل البحث الى ان تطبيق معيار المحاسبة الدولي (34) لم يكن بشكل دقيق في الشركات الصناعية عينة البحث خلال المدة، انخفاض جودة الأرباح في القوائم المالية المرحلية للشركات عينة البحث بشكل عام، ويوصي الباحث بنشر قوائم مالية مرحلية كاملة مرفقا بها الافصاحات الكافية، تحتوي على جميع بنود المعلومات التي يحتاجها اصحاب المصلحة المرتبطين بالشركة، وتوعية المستخدمين للقوائم المالية المرحلية على أهمية جودة الأرباح.

التنزيلات

تنزيل البيانات ليس متاحًا بعد.

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التنزيلات

منشور

2025-09-01

كيفية الاقتباس

مدى توفر جودة الارباح في القوائم المالية المرحلية المعدة وفق معيار المحاسبة الدولي)34( لشركات قطاع الصناعة المدرجة في سوق العراق للاوراق المالية. (2025). مجلة الإدارة والاقتصاد, 50(149), 78-91. https://doi.org/10.31272/jae.i149.1444

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