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Towards a Statistical Alternative to Reduce the Impact of Conservative Constraint of Information Reliability : Case Study | ||
| Gulf Economist | ||
| Article 1, Volume 25, Issue 15, 2008, Pages 151-181 PDF (0 K) | ||
| Authors | ||
| Mundir Jabbar; Assistant Lecturer | ||
| Abstract | ||
| This study aims at showing the drawbacks of the conservative on accounting information reliability . Also it aims at defining statistical alternative in which its value will reduce the influence conservative constraint on accounting information reliability . To achieve these aims ,100 accountants in different companies in Basra were surveyed .of these accountants were responded representing about %83 response rate . The study found Iraqi accountant to prefer expected value instead of conservatism constraint. The responses of these accountants represented 83% The study found .that Iraqi accountants prefer the expected value to conservative constraint. Towards aStatistical Alternative to Reduce the Impact of Conservative constraint of Information Reliability Case study Assistant lecturer: Mundir Jabbar Daghir | ||
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