اثر التحفظ المحاسبي في شفافية الافصاح عن المعلومات المحاسبية -دراسة تطبيقية في عينة من الشركات الصناعية المدرجة في سوق العراق للاوراق المالية

The aim of the research in to explain the concept and the importance and methods of measuring the accounting reservation and transparent disclosure of accounting information statement as well as to find a statistical relationship between them, to achieve the objective of this research has been selected a sample of industrial companies listed on the Iraq Stock Exchange for the period from 2011 until 2015 and by (40) views. The accounting reservation was measured using scale the book value to the market value of property rights and use of scale (Standard and Poor's mode) to measure the transparency of disclosure of accounting information based on financial statements published for companies, It has been use of statistical analysis (SPSS) program in conducting statistical tests to get to the results . The research found a set of results the most important obligation of a reasonable number of companies conservative accounting and transparency of disclosure of accounting information in addition to the existence of a strong link and the impact of accounting reservation and transparent disclosure of accounting information relationship, and most important recommendation is to seek all the companies to practice accounting reservation in addition to its commitment to transparent disclosure of accounting information.