Disclosure of accounting and social  information and its importance in the  influence on the decisions of users

	Disclosure of accounting and social information and its importance in the influence on the decisions of users
Journal of Univesity of Thi-Qar
Article 1, Volume 8, Issue 1, 2013, Pages 1-27
Abstract
The research aims to measure the importance of disclosure of accounting information and its importance in the social influence on the decisions of users of accounting information, and to achieve the goal of the study was divided into three axes, the first axis to ensure a systematic study and previous studies , The second axis to ensure the theoretical aspect of the study, while the third axis has included the practical side, To prove the hypotheses of the study have been applied on the financial statements of Gulf Commercial Bank for the years (2005-2006) and the researcher used the method of analysis of accounting information contained in the financial statements of the Bank for that period, in addition to distribution of the questionnaire on a sample of users of financial statements , with (65)sample , and the adoption of a set of statistical indicators was in, standard deviation, the arithmetic mean, the degree of sharpness, and weight Relative, the study found a statistically significant relationship between the recognition of users of accounting information and the importance of disclosure of social performance for the study sample, in addition to a statistically significant relationship between the company carry out its social responsibilities and their impact on the decisions of users Accounting Information
Keywords
ial information and its importance; in the influence on the decisions of users

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