THE EFFECT FINANCIAL REPORTING QUALITYIN THE MARKET VALUE-ADDED AN EMPIRICAL STUDY IN A SAMPLE OFCOMMERCIAL BANKS LISTED IN THEIRAQ STOCK EXCHANGE

	THE EFFECT FINANCIAL REPORTING QUALITYIN THE MARKET VALUE-ADDED AN EMPIRICAL STUDY IN A SAMPLE OFCOMMERCIAL BANKS LISTED IN THEIRAQ STOCK EXCHANGE
AL-TAQANI
Article 1, Volume 30, Issue 4, 2017, Pages 0-0
Abstract
The concept of financial reporting the Refers to activities carried out by companies in order to offer and deliver information to decision makers particularly investors, and for it to be enjoyed financial reporting a high level of quality have stemmed from a commitment to quality standards. The quality of that play an important role in the behavior of decision makers, the more there was the financial reporting quality in the degree of reliance on reports prepared in various fields, including maximizing the market value added for listed companies in the Iraqi market for securities. Therefore, attention was focused on the study and analysis of the role of the financial reporting quality in the market value added. The research adopted in the test subject on the premise Chairperson directed to test the effect of the financial reporting quality and market value added. So research has come to a set of conclusions was the most important and the presence of a statistically significant effect of the financial reporting quality in the market value added corporate research sample. The researcher recommended a series of recommendations, including the need to apply market value added as a tool to enhance the corporate financial reporting quality

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