Factors affecting the quality of earnings and its role in Enhance investor / decisions A field study in the Iraq Stock Exchange | ||
| Journal of Administration and Economics | ||
| Article 1, Volume 0, Issue 101, September 2018, Pages 240-258 | ||
| Authors | ||
| O.m.d. Cheers Ismail Jacob; Abdul Redha Ali Taher | ||
| Abstract | ||
| It is possible to consider the profit from different views depending on the purpose which it is used for. It is sometimes a measure of how successful a management is in managing the resources of a business unit in realizing its goals . It is also used by potential investors in taking investment decisions. However, these and other uses of profits are performed by adopting profits number as if it is never mistaken or misled by the management of a business unit so as to show the profits with the best possible image , Based on that This research aims at indicating the significance of the profits quality in enhancing the investors' decisions in the Iraqi financial market, and the factors that influence the profits quality, considering them indicators supporting the profit quality standards. This is by measuring the quality of profits of a sample in question according to unordinary benefits, continuity of profits, predictability of profits, measuring the correlation between these standards and the variation in profits; as the key goal of an investor is to realize profits. In order to examine the factors influencing the quality of profits, we have measured the correlation coefficient between each factor and each standard of quality of profits. The study concluded that the investor in the Iraqi stock market does not take into consideration the quality of earning when taking investment decisions. The necessity consideration earning quality when taking investment decisions and The size of a business unit and fluctuation in revenues play an important role in influencing the quality of earning . | ||
| Keywords | ||
| Department of Accounting | ||
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