Purpose: The aim of this study is to examine the effect of adoption of IFRS on the Iraqi environment by studying the relationship between the adoption of international financial reporting standards and the cost of equity and the effect of the cost of equity on the value of the company. Theoretical framework: The international financial reporting standards (IFRS) are becoming special driver for the convergence of management and financial accounting and as the leading principles for over 120 countries in the world including those that voluntarily adopted the standards. Design/methodology/approach: The population of the study comprises 17 commercial companies listed in the Iraqi Stock Exchange for the periods of 2011-2013 and 2016-2018 with the exception of Islamic companies due to the difference in the privacy of the applicable regulations Findings: The results from the data collected through questionnaire survey showed the distinctive effects of financial and management accounting standards before and after the adoption of IFRS. Therefore, there are inconsistencies in the results of the value of the companies between the samples for the periods before and after the application of international financial reporting standards. Research, Practical & Social implications: The study examined the differences in the outcomes of the years when IFRS was yet to be adopted when the standards are adopted by considering the control variables such as age of the companies, size of the companies and leverages. Originality/value: the value of the study's originality by measuring adopting IFRS for the first time in Iraqi Banking for the periods of 2011-2013 and 2016-2018 with the exception of Islamic companies due to the difference in the privacy of the applicable regulations.
Purpose: The aim of this study is to investigate the relationship between information technology governance and cyber security, and how this relationship affects investor confidence. Theoretical framework: The study drawing upon theories and concepts from information technology, risk management, and finance to provide a comprehensive understanding of the relationship between IT governance, cyber security, and investor confidence. Design/methodology/approach: The statistical software Smart-PLS was utilized to perform an analysis and extract relevant findings from the data collected from the sample group, which comprised 153 individuals. The results obtained through this process were integral to the successful implementation of the research in practice. Findings: The study found that investor confidence is impacted by cyber security, but neither investor confidence nor cyber security are significantly impacted by information technology governance. Research, Practical & Social implications: The study highlights the crucial role of information technology governance dimensions in financial reports of businesses that operate in the IT industry, particularly telecommunications firms and private banks. By including such information in their financial statements, these organizations can effectively enhance investor confidence in their operations. Originality/value: The study's originality and value lie in its critique of the inadequate transparency and lack of interest in information technology governance in the financial reports of banks, telecommunications companies, and other sectors listed on the financial market. The findings underscore the significance of including such information in financial statements to boost investor confidence in these organizations.
The current research aimed to analyze the intellectual and applied impact in each of the age stages of the company in the economic decisions of investors, by applying to 130 views (company / year) in Iraqi banks listed in the Iraqi Stock Exchange for the period from 2011-2020. The variables of this study were measured quantitatively, as the company’s life cycle was measured through the cash flow index from operating, investing and financing activities, and the economic decisions of investors were measured through the volume of trading in shares, and one of the most important findings of the research: The growth stage is the only stage With a moral effect on investors' decisions, and based on the previous results, the research recommends: Bank administrations review the objectives set and develop new strategies that are compatible with the current economic conditions to prevent them from falling into the stage of decay. The company's management should also work on optimizing the company's resources, as well as studying the environment surrounding the company to stay as long as possible in the growth stage, as this has the greatest impact on investors' decisions.
Purpose: This study aims to examine the impact of regional riginal revenue and balance funds on unemployment rates and disparity of distribution income between regions in Bali Province of Indonesia. Design/methodology/approach: A deductive strategy was required to interpret the data and the quantitative approach with path analysis was adopted to answer research questions. This article included panel data on all variables in this field from 2012 to 2019. Findings: The results indicate that the regional original revenue, balancing funds, and unemployment rates have a negative and insignificant effect on disparity of distribution income between regions, whereas regional original revenue and balancing funds have no effect on disparity of distribution income between regions via unemployment rates in the districts and cities of Bali Province. Implications: By investigating income disparities, the study can shed light on the allocation of resources across different regions within Bali Province of Indonesia. It will assist policymakers determine where resources are required the most and ensure a more balanced distribution of public services, infrastructure development, and economic opportunities in Bali or other areas in Indonesia. Originality/value: The study will be expected to provide insights into the extent of income disparities between different regencies/cities in Bali Province of Indonesia. It helps to identify regions with significant gaps in income distribution and highlighting areas where socioeconomic conditions might be more challenging.
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