THE IMPACT OF THE COMPANY’S LIFE CYCLE ON THE ACCOUNTING CONSERVATISM AND ITS REFLECTION ON THE ECONOMIC DECISIONS OF INVESTORS / A STUDY IN A SAMPLE OF IRAQI BANKS LISTED IN THE IRAQI STOCK EXCHANGE

Maha Sahl Kazem; Assist. Prof. Dr. Karrar Saleem Hameed

THE IMPACT OF THE COMPANY’S LIFE CYCLE ON THE ACCOUNTING CONSERVATISM AND ITS REFLECTION ON THE ECONOMIC DECISIONS OF INVESTORS / A STUDY IN A SAMPLE OF IRAQI BANKS LISTED IN THE IRAQI STOCK EXCHANGE

Authors

Maha Sahl Kazem Master. Student. Faculty of Administration and Economics, Department of Accounting / University of Kufa, Najaf, Iraq
Assist. Prof. Dr. Karrar Saleem Hameed Faculty of Administration and Economics, Department of Accounting / University of Kufa, Najaf, Iraq

Keywords:

The company's life cycle, accounting conservatism, economic decisions for investors

Abstract

The current research aimed to analyze the intellectual and applied impact in each of the life stages of the company in both the accounting conservatism and the economic decisions of investors, by applying to 130 views (company / year) in the Iraqi banks listed in the Iraq Stock Exchange for the period from 2011-2020.

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Published

2022-11-07

How to Cite

Maha Sahl Kazem, & Assist. Prof. Dr. Karrar Saleem Hameed. (2022). THE IMPACT OF THE COMPANY’S LIFE CYCLE ON THE ACCOUNTING CONSERVATISM AND ITS REFLECTION ON THE ECONOMIC DECISIONS OF INVESTORS / A STUDY IN A SAMPLE OF IRAQI BANKS LISTED IN THE IRAQI STOCK EXCHANGE. World Economics and Finance Bulletin, 16, 21-31. Retrieved from https://scholarexpress.net/index.php/wefb/article/view/1626