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The role of moral entrance in reporting Almkhatr- applied study on a sample of listed in Iraq Stock Exchange companies | ||
| Al Kut Journal of Economics Administrative Sciences | ||
| Article 1, Volume 0, Issue 17, 2018, Pages 446-461 | ||
| Abstract | ||
| Abstract The economic variables that characterized the conditions of uncertainty and risk experienced by the world today, has created the need to create an investment climate credible and convenience, and the transparency of accounting information, which helps to make investment decisions and be cause for attracting investments, and then achieve economic development, especially that interesting Accounting media is concentrated mainly in the financial reporting process, and risk communication leads to create an investment climate credible and appropriate transparency and helps to make investment decisions, especially decisions relating to it in the future . The moral entrance provides rules and accounting procedures, which include equal treatment for all accounting information users, and therefore Reports and financial statements must include honest and accurate statement is not likely to misinterpretation, and should not accounting information be biased to serve specific purposes for a certain range, but should provide equal benefit for all purposes. | ||
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