العلاقة بين التحفظ والتحوط المحاسبي دراسة تطبيقية في عينة من المصارف العراقية

The research aims to test the relationship between accounting conservatism and hedging in the Iraqi banking sector. The research dealt with a sample of (12) banks listed in the Iraqi Stock Exchange from 2009-2019, with (132) views, and the(unconditional) accounting conservatism was identified. As an independent variable andaccounting hedging as a dependent variable, the (unconditional) accountingconservatism was measured through the market value model to the book, while the accounting hedging was measured as a dummy dust, and the results indicated a statistically significant correlation between accounting conservatism and accounting hedging. orientation of the study sample towards proactive accounting conservatism according to its unconditional scale leads to a reduction in the adoption of accounting hedging tools in managing the risks of financial instruments. The reason for this may be due to the presence of a high level of accounting conservatism that makes the bank safe sort of a lot of dangers. Which contributes to reducing reliance on accounting hedging tools.However, this relationship turns out to be negative, that is, the increasing

The impact of Environmental Disclosure on Cleaner Production Techniques/an Exploratory Study

The study deals with the extent of the impact of environmental disclosure on cleaner production techniques, and in order to prove the hypothesis of the study, a link to the questionnaire was published on social networking sites and it was answered by 54 respondents, and then the researcher analyzed the results by relying on the SPSS statistical program, and the study found To a series of results, the most important of which is that environmental disclosure has an impact on the reliability of cleaner production, and at the end of the study a set of recommendations were developed, the most important of which is that companies disclose their environmental performance because they have a role in the reliability of cleaner production and the introduction of the issue of accounting in the curricula of universities and institutes.