Comparison Feature in the Light of International Financial Reporting Standards and its Reflection on Investor Decisions. Reconnaissance Research of the Opinions of a Sample of Investors in the Iraq Stock Exchange
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Abstract
The research aims to demonstrate the effect of applying (IFRS) on the comparative feature and its reflection on investors' decisions by surveying the opinions of a sample of investors in the Iraq Stock Exchange. In the Iraq Stock Exchange, and to analyze the data and test the hypotheses of descriptive statistics, the researchers used the following measures: the arithmetic mean, standard deviation, and the T-test. Make the investment decision provided that the implementation of (IFRS) is sound.
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