The Faculty of Administration and Economics discusses (the influence of administrative capacity on the relationship between the tone of accounting disclosure and the appropriate timing for issuing financial reports)

A master’s thesis for student ( Yousef Fadhel Abdul Abbas ) discussed in the Faculty of Administration and Economics, University of Kufa, entitled “the influence of administrative capacity on the relationship between the tone of accounting disclosure and the appropriate timing for issuing financial reports -An applied study in a sample of listed companies in the Iraqi market for securities”.
The research aims to study the nature of the relationship between the tone of accounting disclosure and the appropriate timing for issuing financial reports in industrial enterprise.
The research shows a statisically significant relationship between Optimistic, pessimistic and neutral disclosure tone with the appropriate timing for issuing an annual financial reports and there is a statisically significant relationship between the optimistic, pessimistic and neutral disclosure tone with the appropriate timing for issuing the auditor’s report.