الفهرس 
مقدمة البحثيوجد فقط 14 صفحة متاحة للعرض العام
 |  | from | 171 |  |  |
| | | from | 171 | | |
المستخلص
Summary:
The main objective of the research is to test the impact of the transition to international financial reporting standards on the quality of accounting information on the one hand and to increase confidence in the financial statements on the one hand and to analyze the implications for investors’ decisions in the Kuwaiti business environment.
In light of the objectives of the research, the hypotheses were formulated as follows: First hypothesis: There is a relationship between statistical significance between the application of IFRS and the increase in the quality of accounting information published in the Kuwaiti financial statements. Second: There is a relationship between statistical significance between the application of international standards for the preparation of financial reports and increased confidence in the Kuwaiti financial statements.
The objective of the study is to evaluate the impact of the implementation of international standards for financial reporting on increasing confidence in the Kuwaiti financial statements. Therefore, the researcher believes that the target society will be Kuwaiti companies, Finance.
In order to achieve the objectives of the field study in identifying the assessment of the effect of the application of the International Financial Reporting Standards on increasing the confidence in the Kuwaiti financial statements, the focus was on the industrial companies in the State of Kuwait which are under the Kuwait 15 index, the highest companies in terms of trading in the Kuwaiti bourse, shareholders, Which deals with these companies.
The study included the distribution of (100) survey forms, while the number of forms that were collected and found the matching number (81) form to verify the hypotheses of the study.
In order to achieve the objective of the research, the study was divided into the following chapters: Chapter 1: General Framework of Research, Chapter II: General Framework of International Financial Reporting Standards (IFRS), Chapter III: Effect of Application of International Standards in Increasing Confidence in Financial Statements.
The results of the study are the following: The IFRS and the rules of disclosure adopted in the investment companies listed on the Kuwait Stock Exchange are of interest from the viewpoint of the financial managers, senior management and investors of these companies. The application of the International Financial Reporting Standards and the disclosure rules The application of the International Financial Reporting Standards (IFRS) and the disclosure rules contained therein affect the reliability of accounting information for companies Investment in the Kuwait Stock Exchange, the application of international standards and the disclosure rules contained therein affects the comprehension of accounting information in the financial reporting of investment companies listed on the Kuwait Stock Exchange.
The study also confirmed that the application of IFRS and the disclosure rules contained therein affects the comparability of the accounting information of investment companies listed on the Kuwait Stock Exchange. There are many reasons that led to the emergence of international reporting standards. The IFRS plays an important role in Organization of the accounting profession; the application of IFRSs improves the quality of accounting information.
The study also made a number of recommendations, including the following: The necessity and rapid expansion of the application of international reporting standards for the preparation of the financial statements in order to activate good corporate governance practices in accordance with the international standards and rules and to obligate their joint stock companies to ensure the submission of quality and transparent financial reports, The necessity of the Securities Commission to oblige listed companies in the Egyptian Stock Exchange to prepare financial statements in accordance with international reporting standards, the need for the tax authority to adopt the net profit taxable on the basis of the preparation of financial statements in accordance with the preparation criteria International reports, awareness of the financial community of the importance of applying the standards of international reports for the preparation of financial statements through the holding of seminars and conferences, and the study of this new concept and the mechanisms applied by all companies.