The Impact of Company Culturl on the Quality of Financial Reports and its Reflection in Enhancing Investor confidence

Presented to

Master’s thesis submitted to the Board of the College of Administration and Economics – University of Karbala It is part of the requirements for obtaining a master’s degree in accounting sciences

By

Zahra Habeeb Mohammed

Supervised byA. P.  Dr. Azher Sobhi Al-Jubouri

Abstract

The statistical program (SPSS) was used as appropriate statistical methods to test the hypotheses, and the results showed that there is a statistically significant effect on the use of most of the dimensions of company culture (consistency, adaptation, mission, participation). This effect appeared on all most dimensions, and this indicates the importance of the dimensions of company culture. The company improves the quality of financial reports, and there is a positive impact on using the dimensions of the chosen company culture (consistency, adaptation, mission) in enhancing investor confidence through the quality of financial reports.

The researcher reached a set of conclusions, the most important of which was that the company’s culture with its chosen dimensions (consistency, adaptation, message) affects the quality of financial reports and investor confidence, and the preference for influence was given to the consistency dimension first, then the message second, and adaptation third. As for the participation dimension, it has no positive impact on Quality of financial reports and investor confidence. Among the most important results reached, the researcher recommends to all investors in the Iraqi Stock Exchange the topic of company culture with its dimensions represented by (consistency, adaptation, and mission) because of its important impact on the economic unit in general and on financial reports and investor confidence in particular. It has been proven by the field results of the current research, and that the characteristics of accounting information are necessary to make the investment decisions necessary for the economic unit to continue its activity.

Presented to

Master’s thesis submitted to the Board of the College of Administration and Economics – University of Karbala It is part of the requirements for obtaining a master’s degree in accounting sciences

By
Zahra Habeeb Mohammed

Supervised by
A. P.  Dr. Azher Sobhi Al-Jubouri

Abstract

The statistical program (SPSS) was used as appropriate statistical methods to test the hypotheses, and the results showed that there is a statistically significant effect on the use of most of the dimensions of company culture (consistency, adaptation, mission, participation). This effect appeared on all most dimensions, and this indicates the importance of the dimensions of company culture. The company improves the quality of financial reports, and there is a positive impact on using the dimensions of the chosen company culture (consistency, adaptation, mission) in enhancing investor confidence through the quality of financial reports.

The researcher reached a set of conclusions, the most important of which was that the company’s culture with its chosen dimensions (consistency, adaptation, message) affects the quality of financial reports and investor confidence, and the preference for influence was given to the consistency dimension first, then the message second, and adaptation third. As for the participation dimension, it has no positive impact on Quality of financial reports and investor confidence. Among the most important results reached, the researcher recommends to all investors in the Iraqi Stock Exchange the topic of company culture with its dimensions represented by (consistency, adaptation, and mission) because of its important impact on the economic unit in general and on financial reports and investor confidence in particular. It has been proven by the field results of the current research, and that the characteristics of accounting information are necessary to make the investment decisions necessary for the economic unit to continue its activity.