Search Results for ظبية Mahmood
Abstract
Intangible assets are important for many establishments in most sectors, such as the industrial ones, and the need to measure them to reduce the volume of risks, so the research dealt with the issue of measuring intangible assets and their impact on investment decisions in shares, where the problem of research is embodied in the intangible and intangible existence of intangible assets, which makes The process of measuring it accounting "is a difficult and complex process and includes many financial risks related to the uncertainty in this regard, which gives a" large "aspect of the difficulty in linking it with investor decisions and determining its impact on these decisions. Therefore, the research aims to determine the extent of the impact of measuring Intangible assets in investment decisions in companies through their influence on the market values of their shares,The research is based on testing the following hypothesis: “The measurement of intangible assets affects investment decisions by causing fluctuations in the market value of companies’ shares. ”A number of conclusions were drawn up, the most important of which are: The relationship between the ratios and amounts of intangible assets on the one hand and the market values of companies’ shares on the one hand was taken. Other, the shape and manner of fluctuation, as they are direct and opposite, and from year to year, and the reason for this fluctuation is that the values and ratios of intangible assets are only one of a number of factors that affect the behavior and decisions of investors in companies' shares through their influence on the decisions of buying and selling their shares. It affects its values in the financial market indirectly, and the research came up with a number of recommendations, the most important of which are: studying and monitoring the behavior of investors, especially their decisions related to buying and selling companies' shares, and working to reduce the negative impact of financial information related to intangible assets on these decisions and behaviors and its reflection on the market values of shares .
Abstract
Accounting information is a vital element and an important basis in evaluating the performance of companies and an important tool in formulating their policies and making future decisions, especially with regard to investment decisions in securities, especially if this information is prepared in accordance with local or international principles and standards, which gives it quality and effectiveness in its use. The problem of the research lies in the accounting information is still unclear in the financial reports, which leads to difficulty for investors in making their investment decisions regarding buying and selling shares in the Iraqi Stock Exchange. The research aims to study the relationship and impact between the quality of accounting information and the investment decision-making process, and to highlight the importance of the accounting information contained in the reports. The financial statements of companies registered in the Iraqi stock market are for investors to help them make their investment decisions. In his study, the researcher used the questionnaire form method in collecting data. Among the most important results are: Individual Iraqi investors find that the accounting information contained in the financial reports is clear, understandable, and sufficient for the purpose of making their investment decisions. Iraqi individual investors need accounting information when making their decisions about buying and selling shares on the Iraqi Stock Exchange, and reading financial reports greatly affects their investment decisions. The most important recommendations: Work to increase individual investors’ awareness of the importance of the Board of Directors’ letter when making their investment decisions.