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Register a new user"The Role Of The Segment Disclosure In Strengthen The RelevanceOf Financial Reports " "An Empirical Study on the banks listed in the Damascus Securities Exchange"
"دور الإفصاح القطاعي في تعزيز ملائمة التقارير المالية" "دراسة تطبيقية على البنوك المدرجة في سوق دمشق للأوراق المالية"
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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.
Artificial intelligence review:
Research summary
تهدف هذه الدراسة إلى بيان دور الإفصاح القطاعي في تعزيز ملائمة التقارير المالية من خلال تحليل المعلومات القطاعية للبنوك المدرجة في سوق دمشق للأوراق المالية. تم تقسيم البحث إلى جزء نظري يتناول مفهوم الإفصاح القطاعي وطرق تقسيم المنشأة إلى قطاعات، وجزء تطبيقي يستخدم نموذج الانحدار الخطي لدراسة العلاقة بين نتائج أعمال القطاعات التشغيلية والسعر السوقي للسهم وحصة السهم من التدفقات النقدية التشغيلية المستقبلية. أكدت النتائج صحة الفرضيات القائلة بأن الإفصاح عن نتائج أعمال القطاعات التشغيلية يساعد في التنبؤ بالسعر السوقي للسهم وحصة السهم من التدفقات النقدية التشغيلية المستقبلية، مما يعزز ملائمة التقارير المالية.
Critical review
دراسة نقدية: على الرغم من أهمية النتائج التي توصلت إليها الدراسة في تعزيز فهم دور الإفصاح القطاعي في تحسين ملائمة التقارير المالية، إلا أن هناك بعض النقاط التي يمكن تحسينها. أولاً، كان من الممكن توسيع نطاق العينة لتشمل قطاعات أخرى غير البنوك لتحقيق نتائج أكثر شمولية. ثانياً، يمكن تحسين دقة النتائج من خلال استخدام نماذج إحصائية أكثر تعقيداً تأخذ في الاعتبار العوامل الاقتصادية والمالية الأخرى التي قد تؤثر على السعر السوقي للسهم والتدفقات النقدية التشغيلية. أخيراً، كان من المفيد تقديم توصيات أكثر تفصيلاً حول كيفية تحسين ممارسات الإفصاح القطاعي في البنوك السورية.
Questions related to the research
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ما هو الهدف الرئيسي من الدراسة؟
الهدف الرئيسي هو بيان دور الإفصاح القطاعي في تعزيز ملائمة التقارير المالية للبنوك المدرجة في سوق دمشق للأوراق المالية.
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ما هي الفرضيات التي تم اختبارها في الدراسة؟
الفرضيات هي أن الإفصاح عن نتائج أعمال القطاعات التشغيلية يساعد في التنبؤ بالسعر السوقي للسهم وحصة السهم من التدفقات النقدية التشغيلية المستقبلية.
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ما هي الأدوات الإحصائية المستخدمة في الدراسة؟
تم استخدام نموذج الانحدار الخطي لدراسة وتحليل العلاقة بين متغيرات الدراسة.
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ما هي النتائج الرئيسية التي توصلت إليها الدراسة؟
النتائج أكدت صحة الفرضيات بأن الإفصاح عن نتائج أعمال القطاعات التشغيلية يعزز القدرة على التنبؤ بالسعر السوقي للسهم وحصة السهم من التدفقات النقدية التشغيلية المستقبلية، مما يعزز ملائمة التقارير المالية.
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
rate research
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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
f the study; 48 questionnaires were distributed to the external auditors accredited
by SCFMS, and 44 were distributed to the internal auditors in the listed companies of DSE. Of the returned questionnaires, there were (40, 36) returned from the first and second sample by turns. SPSS was used in analyzing the data and testing the hypothesis. The research found that the voluntary disclosures effectively consolidate the trust in the financial reports of the Listed Companies of DSE, and there were no
material differences between the opinions of the two samples.
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
", as the
segment disclosure provides more details of the information collected at the macro level of
the facility, since the segments of facility in some cases, similar to an independent and
complete units ,each with its own characteristics to be disclosed separately.
This research is divided into two parts: Theoretical and Empirical, in the first part the
researcher takes the concept of segment disclosure and the nature of the information
provided about the facility, and the historical development of the segment disclosure at the
level of international accounting standards, and then displays the requirements of the
standard IFRS (8) "Operating Segments".
The Empirical study is conducted by analyzing and comparing the disclosed segment
information in the financial reports of the listed companies in the Damascus Securities
Exchange, with the segment information required to be disclosed in accordance with the
requirements of the standard IFRS (8) "Operating Segments", The researcher found that
there are two companies from listed companies do not disclose any segment information,
and that companies disclose about their segments, do not comply fully with the
requirements of the standard IFRS (8) and segments information disclosed is the closest to
the requirements of the segments disclosure in accordance with the previous standard IAS
(14).The results of the empirical study showed that the listed companies in Damascus
Securities Exchange disclose basis for the determination of operating segments covered in
the financial reports, as it discloses information about profit or loss, income and expenses,
assets and liabilities for its operating segments in accordance with the requirements of the
standard IFRS (8), while they do not commit to segment disclosures required at the macro
scale property.
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
sentation
that disclosed electronically by shareholding companies listed in the Damascus Securities
Exchange, and those factors that are likely to affect the level of this disclosure and
approach.
The research found that the improvement in the level of this disclosure on the
Internet is getting more profits and increased indebtedness and depending on the nature of
those companies. While this disclosure is not affected by capital size and the age of those
companies.
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
investors in the
financial market. Whereas, the asymmetric information generates adverse selection with
the investors, about the real values of the company and it's stocks in the IPO market.
This research aims to study the multiple signals, which could be used by the firm to
reduce the asymmetric information and highlight the real value of the firm and it's quality,
in Damascus Securities Exchange between (2009-2011). Some of these signals, which has
been considered in this research are: the standards of Financial and Non Financial
disclosure in it's prospectus.
The researcher reached to several results:
The Financial disclosure standards has no relation to the stock price in the Syrian
IPO market, and cannot be used as a signal to show the real value of the firm. On the other
hand Non-Financial disclosure standards could be used as a good signal to show the real
and fair price of the firms and their stocks in the IPO process.
This result could help the financial market and the firms who want to go public to
use this factors as a signal about it's quality, and for reduce the under pricing in their IPOs.
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
through the study of the relationship between the size of the
investment represented by turnover of the shares of insurance
companies listed in Damascus Securities Exchange and Index
Damascus Securities Exchange, During the period 1-1-2010 until 31-
12-2014 in order to improve and raise the level of the insurance
sector as an important investment sectors in the national economy.
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