The effect of the value relevance of accounting information In the continuity of banks - application on a sample of companies listed on the Iraq Stock Exchange

Abstract

The research aims to understand the appropriateness of value and confrontation in the appropriateness of the value of accounting information for those corporate, and whether the interpretative force will change the value of accounting information in the light of the property structure and determine the direction of that change, as well as a study of the appropriateness of the value of accounting information for shares in interpretation and classification The possibility of continuity of companies sample study in its performance, as the research problem is responsible for the appropriateness of the valuable value of accounting information for corporate stocks sample study in promoting continuity of companies? The research assumed a significant impact for the appropriateness of accounting information in enhancing the continuity of the research sample. The current and future investors through the price of the price model on the explanation and explanation of equity prices for banks listed on the Iraq market for the research sample and therefore recommends researching the need to adopt different methods by interest in the field of economic units listed on the Iraq Stock Exchange In order to determine the appropriate value of accounting information because has an impact on rational and rational decision-making by both cases and investors and the need to disclose information and indicators that will increase the ability of those interested in the economic units listed on the Iraq market for predicting closer to the continuity of units Economic in general, especially banks.