Security of accounting information and its role in enhancing the quality of financial reporting from the point of view of investors in the Iraq stock exchange
Jasim Gshayyish Zwaid
The goal of this research is, study elements security of accounting information on the quality of financial reporting in industrial corporate reports. Second, access to the most important problems facing industrial companies has applied financial reporting in the case of confidential information. Third, identifying the problems faced by industrial companies that have applied security elements of accounting information. To achievement the goal this research, the researcher made a questioner includes twenty one points with two sides, analyzed by using statistics software (SPSS). The result shown that, Essence of financial reporting is focus on providing high quality information. The information quality must prepare and deliverer by authorizes according to the safety requirements of the accounting information property. Provision of appropriate and truthful information is one of the basic characteristics of accounting information, the confidentiality of information concept related to provide high quality information cannot manipulate or modify its contents except authorizes security. It means disclosure secure information free of manipulation.
Jasim Gshayyish Zwaid. Security of accounting information and its role in enhancing the quality of financial reporting from the point of view of investors in the Iraq stock exchange. International Journal of Commerce and Management Research, Volume 3, Issue 4, 2017, Pages 42-54