| Abstrakt: |
The research aims to demonstrate the transparency relationship of accounting disclosure with the restatement of financial statements in the light of the role of the company's characteristics within the Iraqi industrial and banking sector. The sample research included financial reports of certain companies and banks listed on the Iraq Stock Exchange that summarized the sample with 16 companies, selected from two different sectors, namely; The banking sector (eight banks), the industrial sector (eight companies), from (2011) to (2021) with (176) views. The transparency of accounting disclosure has been measured through the Standard and Poor s' model. This measure is considered one of the most important and best measures of transparency used ever. But the reissue of the financial statements was measured by a dummy variable (1,0), the latter being the company's characteristics measured by six characteristics (company size, company profitability, leverage, company age, industry type, ownership structure). Research concluded that there is a (positive) correlation between the transparency of accounting disclosure and the restatement of financial statements under the company's respective characteristics (Company Size, Company age, Industry type). That is, as these characteristics increase, they will strengthen the relationship between variables, as well as a negative correlation between the transparency of accounting disclosure and the restatement of financial statements under the Company's characteristics represented by (Ownership structure). When excluding this property the relationship will be more positive. As for the company's characteristics (profitability, leverage) has not recorded a significant impact on research variables. [ABSTRACT FROM AUTHOR] |
