Publications
The Relationship Between the Use of Fair Accounting Methods and Accuracy of Financial Assets Valuation Through Effective Accounting Disclosure: an Applied Study of Najma AL-Samawah Cement Company
Apr 30, 2025Journal International Journal of Financial, Administrative, and Economic Sciences
Publisher VSRP
DOI https://doi.org/10.59992/IJFAES.2025.v4n4p8
Issue 4
Volume 4
This research aims to examine the impact of fair accounting on the accuracy of financial asset valuation, the role of accounting disclosure in enhancing the reliability of financial statements, and analyzing the relationship between the level of accounting disclosure and the accuracy of financial valuation. It also highlights the challenges facing financial institutions in adopting this approach, particularly regarding the provision of accurate data that supports fair valuation. The importance of this research lies in analyzing the relationship between fair accounting and the accuracy of financial asset valuation, and the role of accounting disclosure in achieving financial information transparency and enhancing its reliability. The research problem is to examine the relationship between the use of fair accounting methods and the accuracy of financial asset valuation through effective accounting disclosure. The research concludes that the application of fair accounting contributes to improving the credibility of financial statements, reducing accounting biases, increasing investor and stakeholder confidence, and improving the efficiency of financial markets. However, the success of this application depends on several factors, including the level of accounting disclosure, the availability of market data, and companies’ compliance with international accounting standards. The study also revealed that institutions that invest in enhancing accounting disclosure and improving the accuracy of financial valuations enjoy greater competitiveness in financial markets. The study recommended improving the company’s financial disclosure systems by adopting the latest global practices, in line with International Financial Reporting Standards (IFRS). To ensure the effective application of fair accounting, it is recommended to provide ongoing training programs for accountants and administrators on the latest developments in this field.
The Use of Benchmarking in Rationalizing the Decision of Electronic Outsourcing in Order to Reduce the Operational Cost in Industrial Companies: an Applied Study
Dec 1, 2022Journal Tikrit Journal of Administrative and Economic Sciences
Publisher جامعة تكريت- كلية الادارة والاقتصاد
DOI 10.25130/tjaes.17.56.4.6
Issue 56
Volume 17
تأثیر نظام الإفصاح الالكتروني على القرار الاستثماري للشركات المدرجة في سوق المال العراقي
Dec 10, 2020Journal مجلة بحوث الادارة والاقتصاد
Publisher كلية العلوم الاقتصادية, التجارية,وعلوم التسيير , جامعة زيان عاشور بالجلفة
DOI https://doi.org/10.48100/merj.2020.145
Issue 2
Volume 5
تهدف الدراسة الى توضيح مفهوم نظام الافصاح الالكتروني ومتطلبات اتخاذ القرار الاستثماري و بيان درجة الاختلاف بين مستويات الافصاح من شركة الى اخرى واخيرا بيان اثر مستوى الافصاح المحاسبي الالكتروني على القرار الاستثماريللشركات المدرجة في سوق العراق للاوراق المالية
ACTIVITY BASED COSTING
Jul 28, 2017Journal International Journal of Recent Scientific Research
DOI http://dx.doi.org/10.24327/ijrsr.2017.0807.0484
Issue 7
Volume 8
Activity based costing system (ABC) is a costing methodology that identifies activities in an organization and assigns the cost of each activity with resources to all products and services according to the actual consumption by each. This model assigns more indirect costs (overhead) into direct costs compared to conventional costing.
ARTIFICIAL NEURAL NETWORK
Jul 28, 2017Journal International Journal of Recent Scientific Research
DOI http://dx.doi.org/10.24327/ijrsr.2017.0807.0484
Issue 7
Volume 8
An Artificial Neural Network (ANN) is an information processing paradigm that is inspired by the way biological nervous systems, such as the brain, process information. The key element of this paradigm is the novel structure of the information processing system. It is composed of a large number of highly interconnected processing elements (neurons) working in unison to solve specific problems. ANNs, like people, learn by example. An ANN is configured for a specific application, such as pattern recognition or data classification, through a learning process. Learning in biological systems involves adjustments to the synaptic connections that exist between the neurons. This is true of ANNs as well.