تأثير جودة الإبلاغ المتكامل على قرارات المستثمرين في الوحدات الاقتصادية المدرجة في سوق العراق للأوراق المالية
Abstract
يهدف هذا البحث الى بيان جودة الإبلاغ المتكامل، وتأثيرها في قرارات المستثمرين، ولتحقيق هذا الهدف تم الاعتماد على استمارة الاستبانة، والتي تم إعداد ها وتوزيعها الكثرونياً على عينة من المستثمرين في سوق العراق للأوراق المالية. وقد توصل الباحثان الى أن جودة الإبلاغ المتكامل تتمثل في الالتزام بالإفصاح عن عناصر المحتوى الثمانية وفق إطار الإبلاغ المتكامل الدولي. وتعد الجودة عامل حاسم في إعداد الإبلاغ المتكامل، إذ توفر صورة أفضل لعملية خلق القيمة والمحافظة عليها او تاكلها بمرور الوقت، فضلاً عن توفير امكانية المقارنة بين الوحدات الاقتصادية، كما تم التوصل إلى وجود علاقة تأثير طردية بين جودة الإبلاغ المتكامل والقرارات التي يتخذها المستثمرون، إذ أن الإبلاغ عالي الجودة يوفر للمستثمرين فهم أفضل عن أداء الوحدات الاقتصادية وبالتالي ترشيد القرارات الاستثمارية.
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