هدف هذا البحث بصفة أساسية إلى بيان دور الإفصاح القطاعي في تعزيز ملائمة التقارير المالية, و ذلك من خلال بيان دور المعلومات القطاعية في تعزيز القدرة على التنبؤ بالسعر السوقي للسهم, و بحصة السهم من التدفقات النقدية التشغيلية المستقبلية.
لتحقيق ذلك, قُسَم البحث إلى جزأين: نظري و تطبيقي, تناول الباحث في الجزء الأول مفهوم الإفصاح القطاعي و طبيعة المعلومات التي يوفرها حول المنشأة و طرق تقسيم المنشأة إلى قطاعات, و بيان مفهوم ملائمة التقارير المالية, و الخصائص التي تجعل التقارير المالية ملائمة لاحتياجات المستخدمين, و من ثم بيان أهمية المحتوى المعلوماتي للإفصاح القطاعي في تعزيز ملائمة التقارير المالية.
The objective of this research is primarily to indicate the role of the segmentdisclosure
instrengthen the relevance of financial reports, through the statement of the role of the
segmentinformation in enhance the ability to predict the market price of the shares, and the
stockshare of future operating cash flows.
To achieve this, the search is divided into two parts: theoretical and practical, the first part, is
about the concept of segment disclosure and the nature of the information provided about the
facility and ways to divide the property into segments, and indicate theconcept ofrelevance
financial reports, and the characteristics that make the financial reports, relevance to the needs of
users, and then show the importance informational content segment disclosure in promoting
therelevanceof financial reports.
References used
Aleksanyan, Mark &Danbolt, Jo (2015). "Segment Reporting: Is IFRS 8 Really Better?" , Forthcoming in Accounting in Europe, A Journal of the European Accounting Association, Available at SSRN
B., Jacqueline & S., Gregory (2009). "The value relevance of segment data", The university of Melbourne, Australia
Conceptual Framework For Financial Reporting (2010). Hong Kong institute of Certified Public Accountants
This Research aims to study the role of voluntary disclosure in consolidating trust in financial reports. To achieve this goal, a questionnaire was used as a tool in gathering the necessary data. The questionnaire was distributed to the two samples o
This research aims to show the extent of the commitment of listed companies on the
Damascus Securities Exchange of segment disclosure in accordance with the requirements
of the International Financial Reporting Standard IFRS (8) "Operating Segments
Because of the emergence of variable technological developments as a new variable
in many of the cognitive aspects such as accounting, this research comes as an attempt to
examine the relationship between the quality and approach of information pre
The purpose of this study, is to explain the factors that may be able to affect the
prices of stocks in the IPO. So it could be priced at it's fair price, not less or more than it.
Which caused by the existence of asymmetric information between the
The study addressed the investments of insurance companies listed
market Damascus Securities Exchange, and its impact on the
performance of the market to know how much they contribute to the
improvement of Damascus Securities Exchange performance