تأثير الخصائص الديموغرافية لأعضاء مجلس الإدارة في التحفظ غير المشروط: دراسة على عينة من الشركات المدرجة في سوق العراق للأوراق المالية

Abstract

This study examines the relationship between the demographic characteristics of the Board directors (gender, nationality, education, and age) and the unconditional accounting conservatism in Iraqi companies. The sample consisted of 10 Iraqi banks listed in the Iraq market over the period from 2012-2017. The research was based on the main hypothesis that demographic characteristics positively influence unconditional conservatism. The results of the study show that the gender (percentage of females in the board) and the age of the members of the board of directors are positively related to the accounting conservatism, which indicates that the appointment of women to the board helps to provide conservative accounting information and avoid exaggeration in measuring profits. While there is no relationship between nationalism and education with the unconditional accounting conservatism. Based on the experimental results and based on the benefits provided by the conservatism, the study recommends the competent authorities to develop legislation requiring companies listed on the Iraq Stock Exchange to allocate a percentage for female representation in the board of directors, the study also recommends companies electing board members from among the elderly because they are inclined towards conservative reporting.