جودة التقارير المالية في ضوء ممارسات التحفظ المحاسبي مع دراسة تطبيقية

نوع المستند : المقالة الأصلية

المؤلفون

کلية التجارة - جامعة المنصورة

المستخلص

accounting conservatism practices is considered as inherent practices in accounting practice and thought the accounting practices. However, it had been to many of the criticisms because of the bad use of these accounting practices by the management, this is a part. On the other part, the non-compliance in the application of these practices and the use of freed accounting practices in financial reporting for the preparation of financial reports which reflect negatively on financial reporting quality. What the world witnessed of the global crisis in 2008 and the collapse of some international companies, and the subsequent doubt of the credibility of financial reports remerged again the need to stick to conservative accounting practices during the preparation of financial reports within the limits commensurate with the risks associated with business. So this study
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was mainly to clarify the role of accounting conservatism practices in achieving financial reporting quality.
The study found several results the significant one is a statistically significant correlation between accounting conservatism practices and financial reporting quality.
The study made several recommendations, most important of which was the need to adhere accounting conservatism practices to pass many of the problems, whether relating to non-uniformity of information between the enterprise and external parties accounting practices, or the protection of accountants and auditors from the risks of legal and judicial consequences that can result from non-compliance by applying accounting conservatism practices.
In addition to its role as an effective mechanism to counter the offensive earnings management and policies of the administration in the reporting of accounting information, especially information relating to profits, And the need to force the companies to be in an appropriate level of accounting conservatism according to the match commensurate with the potential business risks in way that force the companies not exaggerating or optimism in the application of the accounting conservatism practices, because of its importance to the significance and credibility of accounting information which leads to raise financial reporting quality, as it ensures for companies maintain the principle of stability and consistency in the accounting policies and presentation of accounting information during preparation of financial reports.

الموضوعات الرئيسية

المراجع

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2- Iraqi Securities Commission Available at: http://www.isc.gov.iq.

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