Majeed A B D U L H U S S E I N H A T I F AlMaryani | Al-Qadisiya University (original) (raw)
Prof. in Accounting at AlQadisiyah university -IraqPh.D from Bucharest university
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Papers by Majeed A B D U L H U S S E I N H A T I F AlMaryani
Assistant Prof. of Accounting,
This study aimed to test the disclosure and transparency within the international principles of c... more This study aimed to test the disclosure and transparency within the international principles of corporate governance and its accounting reflections in the financial reporting of firms in an emerging market economy. We have tried to test this topic in the environment of Iraqi firms through the study and analysis of published financial reports and the availability of material information to the principle of disclosure and transparency, in addition to indicate the effect of firms type of activities and size on the availability of this information. By using financial reports for 34 listed firms for the periods from 2008 -2011, and have constructed an index consisting of 20 components to measure the level of disclosure and transparency in financial reports for these firms. These components are distributed on 3 main parts, which are: information about the firm, information about board of directors and executives, financial and accounting information. The results reveal that the availability of material requirements of disclosure and transparency in financial reporting of Iraqi listed firms is low, and also there was a significant impact of the firm's types of activities on the availability of material requirements of disclosure and transparency.
This study aimed to introducing the techniques of strategic management accounting and its role in... more This study aimed to introducing the techniques of strategic management accounting and its role in serving the objectives of contemporary management strategic management of Romanian companies, through the study of these techniques, and then applied the topic in the field through distributing a survey questionnaire in a sample of Romanian companies. We used the descriptive analytical approach in the theoretical part of the study, where we tried to showing the most important ideas on the subject of strategic management accounting and its techniques, and we used the applied approach in the practical part of the study, where we used a survey questionnaire to collect the applied data for four techniques from twenty individuals from four multiple Romanian companies in Bucharest.
This study aimed to test the disclosure and transparency within the international principles of c... more This study aimed to test the disclosure and transparency within the international principles of corporate
governance and its accounting reflections in the financial reporting of firms in an emerging market economy. We
have tried to test this topic in the environment of Iraqi firms through the study and analysis of published
financial reports and the availability of material information to the principle of disclosure and transparency, in
addition to indicate the effect of firms type of activities and size on the availability of this information.
By using financial reports for 34 listed firms for the periods from 2008 - 2011, and have constructed an index
consisting of 20 components to measure the level of disclosure and transparency in financial reports for these
firms. These components are distributed on 3 main parts, which are: information about the firm, information
about board of directors and executives, financial and accounting information. The results reveal that the
availability of material requirements of disclosure and transparency in financial reporting of Iraqi listed firms is
low, and also there was a significant impact of the firm’s types of activities on the availability of material
requirements of disclosure and transparency.
Assistant Prof. of Accounting,
This study aimed to test the disclosure and transparency within the international principles of c... more This study aimed to test the disclosure and transparency within the international principles of corporate governance and its accounting reflections in the financial reporting of firms in an emerging market economy. We have tried to test this topic in the environment of Iraqi firms through the study and analysis of published financial reports and the availability of material information to the principle of disclosure and transparency, in addition to indicate the effect of firms type of activities and size on the availability of this information. By using financial reports for 34 listed firms for the periods from 2008 -2011, and have constructed an index consisting of 20 components to measure the level of disclosure and transparency in financial reports for these firms. These components are distributed on 3 main parts, which are: information about the firm, information about board of directors and executives, financial and accounting information. The results reveal that the availability of material requirements of disclosure and transparency in financial reporting of Iraqi listed firms is low, and also there was a significant impact of the firm's types of activities on the availability of material requirements of disclosure and transparency.
This study aimed to introducing the techniques of strategic management accounting and its role in... more This study aimed to introducing the techniques of strategic management accounting and its role in serving the objectives of contemporary management strategic management of Romanian companies, through the study of these techniques, and then applied the topic in the field through distributing a survey questionnaire in a sample of Romanian companies. We used the descriptive analytical approach in the theoretical part of the study, where we tried to showing the most important ideas on the subject of strategic management accounting and its techniques, and we used the applied approach in the practical part of the study, where we used a survey questionnaire to collect the applied data for four techniques from twenty individuals from four multiple Romanian companies in Bucharest.
This study aimed to test the disclosure and transparency within the international principles of c... more This study aimed to test the disclosure and transparency within the international principles of corporate
governance and its accounting reflections in the financial reporting of firms in an emerging market economy. We
have tried to test this topic in the environment of Iraqi firms through the study and analysis of published
financial reports and the availability of material information to the principle of disclosure and transparency, in
addition to indicate the effect of firms type of activities and size on the availability of this information.
By using financial reports for 34 listed firms for the periods from 2008 - 2011, and have constructed an index
consisting of 20 components to measure the level of disclosure and transparency in financial reports for these
firms. These components are distributed on 3 main parts, which are: information about the firm, information
about board of directors and executives, financial and accounting information. The results reveal that the
availability of material requirements of disclosure and transparency in financial reporting of Iraqi listed firms is
low, and also there was a significant impact of the firm’s types of activities on the availability of material
requirements of disclosure and transparency.