Accounting disclosure according to the international accounting standards and its effect on the Earnings of shares for Economic units


  • Naser Mohsin Jebur
  • Adheem Naeem Bachi


This research sought to demonstrate the impact of accounting disclosure under international financial reporting standards on the profitability of shares for   Economic units and the suitability of accounting information provided to users' needs and to define the impact of compliance with international financial reporting standards on disclosure requirements for joint stock Economic units. The field of capital markets because of its importance in determining the type of information appropriate to investment decisions in the global capital market, even if there are many beneficiaries and users of the financial information provided in the reports submitted by these   Economic units and because the objectives of these parties may not be compatible with each other, However, disclosure in accordance with international financial reporting standards would reduce the impact of that conflict, that the profitability of   Economic units  shares is affected by the disclosure included in these financial reports, and the research reached a set of results, the most important of which is that international standards provide general guidance about the financial statements that must It is included in the financial statements prepared by companies and what are the most important elements it contains in order for this to contain useful information This is for all users, and disclosure has a clear impact on increasing the profitability of companies through a course in providing appropriate information to current and prospective investors. Disclosure in accordance with the requirements of international accounting standards also contributes to providing information that can meet the different needs of users.


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How to Cite

Naser Mohsin Jebur, & Adheem Naeem Bachi. (2023). Accounting disclosure according to the international accounting standards and its effect on the Earnings of shares for Economic units. Al Kut Journal of Economics and Administrative Sciences, 15(46), 444–470. Retrieved from