تأثير تمهيد الدخل في القيمة الاقتصادية المضافة - دراسة تطبيقية في عينة من الشركات العراقية المدرجة في سوق العراق للأوراق المالية

Abstract

    The aim of this steely is to search in the concept of income smoothing and the concept of the economic value added and the relationship between them, through testing the impact of the first one on the second، and this study is applied on a sample of listed companies in Iraq stock Exchange from the period  (2006- 2014) .                                     

    and To accomplish the objectives of this study ، two theories have been framed ، the first one is related with proving the extent to which the management of companies practicing the conduct of prefacing the income ، whereas The second one has come to test the effect of prefacing the income on the economic added value. And in the view of this a set of conclusions were reached most importantly:

• The results refer to the existence of practicing the income smoothing in all the sample companies during the time of research.
• The results show that there no statistical significant relationship between prefacing the income and the economic added value .