Search In this Thesis
   Search In this Thesis  
العنوان
إطار مقترح لقياس أثر التقديرات المحاسبية
على جودة التقارير المالية الفترية:
المؤلف
حمد, عيسى محمد علي .
هيئة الاعداد
باحث / عيسى محمد علي حمد
مشرف / محمد صبري إبراهيم ندا
مشرف / هدى حسين محمد محمد الشيخ
تاريخ النشر
2016.
عدد الصفحات
193 ص. ؛
اللغة
العربية
الدرجة
ماجستير
التخصص
المحاسبة
تاريخ الإجازة
1/1/2016
مكان الإجازة
جامعة عين شمس - كلية التجارة - المراجعة والمحاسبة
الفهرس
يوجد فقط 14 صفحة متاحة للعرض العام

from 32

from 32

المستخلص

The accounting studies have attached interest to the impact of the environment on accounting, such as the economic, social and legal circumstances as well as the restrictions and effects that change from time to time, by studying the economic effects of the accounting figures mentioned in the financial statements through various concepts and methods which have their impact on choosing the appropriate accounting policy.
The objectivity of the accounting estimates is one of the most important factors of the quality of the interim financial reports, as it reflects the reality of the figures mentioned in the interim financial statements in a fair and neutral way, which leads to the clarity of vision of the decision-makers either internally or externally, particularly in the joint stock companies enrolled on the money market as following up the actual financial position of the company becomes extremely important.Research Problem:
The fact that there are no international Libyan accounting standards leads to the lack of consensus on unified concepts of the objectivity of the accounting estimates. Besides, the fact that the accounting policies in the similar establishments are not unified leads to the futility of comparing the interim financial statements. Hence lies the research problem in answering the following questions:
1. Does the objectivity of the accounting estimates affect the quality of the interim financial reports?2. To what extent is preparing interim financial statements in accordance with objective accounting estimates needed to give serious and good indications on the establishment?
Research Objectives:
This research aims at achieving the following scientific and practical objectives:
1. Analyzing the importance of the objectivity of the accounting estimates on the quality of the interim financial reports.
2. Analyzing the effects of the objectivity of the accounting estimates on the quality of the interim financial reports.
3. Discussing and analyzing the impact of the differences in the accounting policies on the quality of the interim financial reports.
4. Studying and analyzing the elements of the objectivity of the accounting estimates.
5. Studying the importance of the interim financial reports.
6. Testing the quality of the interim financial reports of some Libyan companies in the field.
Research Importance:
*The Scientific Importance:
The scientific importance of the research consists in the fact the it connects the objectivity of the accounting estimates on the one hand, and the quality of the interim financial reports on the other. The research also theoretically analyzes the quality of the financial reports.
*The Practical Importance:
The practical importance of the research consists in the fact that it studies the impact of the objectivity of the accounting estimates on thequality of the interim financial reports of the Libyan companies.
It presents to the accounting policy makers and investors in Libya some field results pertaining to the effect of applying clear-cut and definite bases of the objectivity of the accounting estimates on the quality of the interim financial reports.
Research Hypotheses:
The objectivity of the accounting estimates affects the quality of the interim financial statements of the Libyan banks.
The hypotheses of the research include 16 branches that have been reviewed in the study.