The Effect of Ownership Structure on Accounting Conservatism and the Comparability of Financial Reports: An Applied Study of the Modern Chemical Industries Company for the Period 2011–2025
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The research aims to analysis effect structure royalty in level reservation accountant and susceptibility reports finance for comparison by application on a company crafts chemical modern for the duration extended from 2011 to 2025 and it launched. The research from problem it is in bezel capacity pattern distribution royalty and its focus on impact in policies and the practices accounting and reflection that on quality Information finance and its suitability for comparison via the years and to achieve goal research approved the study curriculum descriptive analytical from during analysis data finance disclosures published for the company and the measurement variables structure royalty and reservation accountant and susceptibility reports finance for the comparison using indicators the amount suitability the nature data available. Also it happened employment methods the statistics the occasion test relationships link and the effect between variables search and verification from indication the results are based on the study to importance structure royalty as one factors Institutional influential in behavior accountant and to importance reservation and comparison in strengthening utility information finance for its the users where it contributes the results search in clarification nature the relationship between this is amazing variables presentation Indicators applied maybe statement from it in development quality reports finance and strengthening the transparency disclosure accountant and support decisions economic and the enrichment literature accounting related in an the environment business Iraqi and it stands out importance search in to provide basis scientific to understand the reflections features royalty on practices accounting in companies Iraqi listed.
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