The effect of using fair value accounting in activating the Iraqi stock market (A field study on companies registered in the Iraqi market for financial markets)

Rahma, Nahla; Shibli, Abdulhussain; Salih, Jalil

The effect of using fair value accounting in activating the Iraqi stock market (A field study on companies registered in the Iraqi market for financial markets)

Rahma, Nahla and Shibli, Abdulhussain and Salih, Jalil (2022) The effect of using fair value accounting in activating the Iraqi stock market (A field study on companies registered in the Iraqi market for financial markets). In: Proceedings of 2nd International Multi-Disciplinary Conference Theme: Integrated Sciences and Technologies, IMDC-IST 2021, 7-9 September 2021, Sakarya, Turkey.

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Abstract

The study aims to know the reflection of the application of fair value accounting on revitalizing the market and increasing its efficiency through the opinions of preparers, analysts, and users of financial information for companies listed on the Iraqi Stock Exchange. The research provided a framewo

Item Type:	Conference or Workshop Item (UNSPECIFIED)
Date Deposited:	04 Mar 2026 15:03
Last Modified:	17 Apr 2026 06:57
URI:	http://eprints.eai.eu/id/eprint/37582

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