The Effect of Changing The Net Assets of the Economic Unit on The Fair Value
DOI:
https://doi.org/10.33367/ijhass.v5i1.4627Keywords:
Net assets of the economic unit, fair value of sharesAbstract
The cognitive and conceptual framework of the study was formulated
through the independent variable, which is the ownership structure and its
impact on the intermediate variable, which is the profit distribution policy,
and the dependent variable, which is the real value of shares .Therefore,
the study was built on its problem through a set of questions raised by the
researcher, namely, whether there are clear effects of a change in the
ownership structure on the intermediate variable on the real value of
shares .The premise of the study was that measuring and presenting the
net assets of the economic unit on the basis of fair value makes the
decisions of current and prospective investors more rational, especially as
this reflects the current status of the value of the economic unit. The study
concluded that investors should follow the changes in the ownership
structure of Iraqi enterprises because they affect the real value of shares
in order to access information that enables them to make investment
decisions.
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