الـتـحـفـظ الـمحـاسـبي واثره على الـقـيمـة الـسـوقـيـة

دراسة تطبيقية لعينة من المصارف المدرجة في سوق العراق للأوراق المالية

Abstract

The research aims to clarify the concept, importance, types and methods of measuring accounting conservatism and market value, and to know the extent of the impact of the practice of accounting conservatism on the market value of the banks. The market value of these banks) and to achieve the research objectives, a sample of four commercial banks listed on the Iraq Stock Exchange for the period from 2017-2021. was selected. The accounting conservatism was measured using the (Beaver & Ryan) model and the stock closing price model at the end of the year to measure the market value, based on the published data of the banks. The research sample used in the financial reports of commercial banks listed on the Iraqi Stock Exchange on the market value of the banks. Financial reports, so as not to conflict with transparency of disclosure.