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E-ISSN : 2249 - 4642 | P-ISSN: 2454 - 4671



The Effect of the Value Relevance of Financial Reports on the Market Value of the Economic Entity

Dr. Muna Jabbar Mohammed

Volume: 13 Issue: 3 2023


The research aims to study the impact of the suitability of the value of the accounting information contained in the financial reports on the market value of the commercial banks listed in the Iraq Stock Exchange. Investment, and companies' managers are interested in it for the purpose of ensuring the provision of Relevance information to investors, which encourages them to attract investment, as well as the interest of those who set standards and accounting policies for the purpose of understanding how the investor uses financial reports and improving the level of transparency and disclosure therein. To achieve the objective of the research, the analytical statistical approach was used through the use of the price model (Ohlson (1995), by applying the SPSS program to test its hypotheses, and the research reached, after analyzing the variables of the study and testing the hypotheses, to the most important conclusions: “There is a significant effect of the Relevance of the value of the accounting information (earnings) accounting, cash flows, and book value) in the stock prices of commercial economic entity.” The research concluded with a number of recommendations, the most important of which is focusing on measuring the Relevance of the value of information for financial reports for its role in improving the informational content of financial reports.

DOI: http://doi.org/10.37648/ijrssh.v13i03.015

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