The Impact of Business Strategy on Accounting Conservatism and its Reflection on the Value of the Company
Abstract
The study aimed to measure the extent of the impact of business strategy according to the Miles Snow classification and to test the extent of its impact on the accounting conservatism and its reflection on the value of the company by applying to a sample of banks/companies published in the Iraq Stock Exchange. Including, defining the conceptual framework for the three variables of the study, and to achieve the objectives.The study dealt with the basic concepts adopted in measuring business strategy (excavating, advocating, analytical, interactive) and discussing the foundations of their relationship to accounting conservatism and the value of the company, according to a theoretical framework based on a group of Arab and foreign research, and quantitative measurement was adopted to measure variables through analyzing the informational content of the financial statements The Iraqi banks/companies included the study sample in the Iraqi Stock Exchange for the period 2013-2017, and statistical methods were used based on the ( SPSS ) statistical program to examine the significance of the relationship and the effect of the outcome between the variables of the current study.