The Impact of disclosure of segment information in the financial interim reports on the quality of accounting information/ field study.

	The Impact of disclosure of segment information in the financial interim reports on the quality of accounting information/ field study.
Tikrit Journal For Administration & Economics Sciences
Article 1, Volume 1, Issue 37, 2018, Pages 349-377
Abstract
Abstract: The aim of this research is to test the impact of the disclosure of segment information in the financial interim reports on the quality of accounting information, represented by a set of basic and secondary characteristics issued by the joint venture between the IASB & FASB, in 2010 To achieve the extent to which these characteristics are achieved in progress reports prepared according to the Company's segments in order to give greater confidence in the information prepared by the financial reports. The research reached a set of conclusions, most notably: The existence of a statistically significant impact on the disclosure of segment information in the interim financial statements on the quality of the accounting information,by disclosing the impact of these disclosures on both the basic and secondary characteristics of the accounting information. The research provides some recommendations, the most important of which are: The need for companies to disclose the segment information according to accounting standards to ensure the quality of the accounting information in the interim financial reports published.
Keywords
the Disclosure of Segment Information; Financial Interim Reports; the Quality of Accounting Information

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