Determinants of the Value Relevance of Accounting Information in Emerging Economies: Evidence from Iraq
الباحث الأول:
ا.م.د بشرى الجواهري
المجلة:
The 3rd Africa-Asia Dialogue Network International Conference On Advances In Business Management And
تاريخ النشر:
None
مختصر البحث:
This research analyzes the Value Relevance determinants of ac-
counting knowledge in developed countries that include five factors:
management ownership, ownership, the board size, asymmetry of
information, debt agreements using financial data fo…
This research analyzes the Value Relevance determinants of ac-
counting knowledge in developed countries that include five factors:
management ownership, ownership, the board size, asymmetry of
information, debt agreements using financial data for the period
2006 to 2015 from 11 Iraqi banks for 110 observations. It examines
the impact of various corporate determinants on the Value Rele-
vance of Accounting Information. The testing model for this study’s
hypothesis test is based on the Ohlson model, which has been used
in several previous studies for the stock Value Relevance test. As a
consequence of the analytical study, accounting earnings are used
by participants in the stock market as valuable knowledge as a mea-
sure of the banks’ financial performance. The findings show that
the Value Relevance of accounting revenue is influenced by all five
financial reporting determinants proposed in this article. This study
indicates that if consumers and financial institutions regard these
financial reporting determinants as conditions for leaving the fi-
nancial reporting pattern in Iraqi firms, they would be able to make
reasonable decisions. The contribution of this analysis is to indi-
cate that the determinants of financial reporting may be a valuable
predictor for assessing if a corporation is exploiting its accounting
records in response to the criteria of external consumers.
