AL-Qadisiyah Journal For Administrative and Economic sciences

The relationship between the efficiency of the Board of Directors and the quality of accounting disclosure in light of the Agency Theory Experimental study of the state of Iraq

Authors

eyad M. Ali Al-Fadl
Firas Kh. Al-Zubaidi
Nawal H. Radhi
Abstract
This study aimed to statement the relationship between the efficiency of the Board of Directors and the quality of accounting disclosure in light of the agency theory has been the study sample consisting of all registered companies in the Iraqi market for securities for the year 2012's 91 companies have used the researchers Lillefors test for normality to test whether the sample is distributed normally distributed or not. The study found among the results of which contrast the relative importance of the information that is disclosed in the financial reports of Iraqi companies and the most important information for the user Iraq are those related to the financial aspects of the company, which discloses financial statements.
AL-Qadisiyah Journal For Administrative and Economic sciences
Volume 17, Issue 2
Spring 2016
Pages 165-177

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