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THE EFFECT OF ACCOUNTING CONSERVATISM ON INFORMATION ASYMMETRY: EVIDENCE FROM COMPANIES LISTED ON THE IRAQ STOCK EXCHANGE

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dc.contributor.authorHasan Talib Hashim
dc.contributor.authorDr. Fatima Jasim Mohammed
dc.contributor.authorDr. Abdulhussein Towfeeq shibli
dc.date.accessioned2025-12-31T14:36:32Z
dc.date.issued2022-12-30
dc.description.abstractThe study of companies listed on the Iraqi Stock Exchange (ISX) examines the effect of accounting conservatism on information asymmetry. To determine accounting conservatism, a scale (Givoly & Hayn, 2000) was used. High/low spreads were used to measure information asymmetry. The data is derived from the annual financial statements and trading bulletins from 2015 to 2019. According to the results of the statistical analysis of the current study, there is a statistically significant effect of accounting conservatism in information asymmetry with a significant level of 0.001.
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dc.identifier.urihttps://scholarexpress.net/index.php/wefb/article/view/1879
dc.identifier.urihttps://asianeducationindex.com/handle/123456789/47885
dc.language.isoeng
dc.publisherScholar Express Journals
dc.relationhttps://scholarexpress.net/index.php/wefb/article/view/1879/1642
dc.rightshttps://creativecommons.org/licenses/by-nc-nd/4.0
dc.sourceWorld Economics and Finance Bulletin; Vol. 17 (2022): WEFB; 188-200
dc.source2749-3628
dc.subjectaccounting conservatism
dc.subjectinformation asymmetry
dc.subjectHigh-Low spread
dc.titleTHE EFFECT OF ACCOUNTING CONSERVATISM ON INFORMATION ASYMMETRY: EVIDENCE FROM COMPANIES LISTED ON THE IRAQ STOCK EXCHANGE
dc.typeinfo:eu-repo/semantics/article
dc.typeinfo:eu-repo/semantics/publishedVersion
dc.typePeer-reviewed Article

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