Importance of Financial Reporting Quality, and its Impact on Firm value: An Exploratory Study

Qayssar  Ali Al-Fatlawi; Redaa Abdel Khader

Importance of Financial Reporting Quality, and its Impact on Firm value: An Exploratory Study

المؤلفون

Qayssar Ali Al-Fatlawi Department of Accounting, faculty of Administration and Economics, University of Kufa
Redaa Abdel Khader Department of Accounting, faculty of Administration and Economics, University of Kufa

الكلمات المفتاحية:

Financial Reports، information quality، firm value، stock exchange، financial reporting

الملخص

The paper aims to study and analyze the quality of the financial report as an independent variable in the value of the company, the dependent variable, the researcher relied on many of the literature that dealt with the quality of the financial report and its reflection on the value of the company , the researcher reached several results, the most prominent of which was the existence of a positive relationship between the quality of the financial report and the value of the company, and one of the most important conclusions The quality of the financial report contributes to reducing profit management practices, directing investors to invest in the most efficient and effective companies and achievegains.

منشور

2023-03-11

كيفية الاقتباس

Ali Al-Fatlawi, Q. ., & Abdel Khader, R. (2023). Importance of Financial Reporting Quality, and its Impact on Firm value: An Exploratory Study. Akkad Journal Of Contemporary Accounting Studies, 2(4), 180–201. استرجع في من https://journal.acefs.org/index.php/AJCAS/article/view/185