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The effect of companies size on the extent of Accounting Disclosure | ||
| AL-dananeer | ||
| Article 1, Volume 1, Issue 7, 2018, Pages 458-489 | ||
| Author | ||
| Zuhair K. Yassain | ||
| Abstract | ||
| The aim of this research is to study the accounting disclosure From the side of the effected at the size of company accourding to accounting standards , and the review of commitment of Iraqi companies to disclosed in these lists as required for accounting standards , and also specity the information that is disclosed in lists of these companies . The result of this research are: All disclosure items are important , the items which contain confidence information are the most important and the banks sector is the most disclosure. The study found that the Iraqi companies lists not include disclose in accordance to accounting standards and the in adequacy of the information that is disclosed in financial reports for these companies to meet the needs of beneficiaries . There fore, the study recominended the need for attention to the subject of disclosure the based on the accounting standards both , academic and practical and take each interested party in spreading the culture of these criteria each according its competence in order to be to ensure that the financial statements reflect the company's activities for the previous period to the extent that corresponds to the size and nature of its activities . | ||
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