عنوان المقالة:The Role of International Financial Reporting Standards in Reducing the Financial Risks
ثابت حسان ثابت | Thabit Hassan Thabit | 17394
- نوع النشر
- مجلة علمية
- المؤلفون بالعربي
- Thabit Hassan Thabit, Hamed Adel Abbas Alnasrawi
- الملخص العربي
- This paper describes the role of International Financial Risks Standards (IFRS) to reduce the financial risks that may face in Iraqi Small and Medium Enterprises (SMEs) by using the traditional methods of statistical analyzing and applying Fuzzy Logic as a suitable tool to evaluate the linguistic variable . The researchers used the Fuzzy Logic (FL) to analyze the collected data of questionnaires, they used MatLab 6.5 to calculate the FL equations in addition to Excel. The researchers concluded that there is a strong relation between IFRS and the financial risks that may face the SMEs in Iraq and the full applying of IFRS in Iraqi SMEs can help to protect SMEs from most of financial risks.
- تاريخ النشر
- 31/08/2016
- الناشر
- International Journal of Latest Engineering Research and Applications (IJLERA)
- رابط الملف
- تحميل (402 مرات التحميل)
- الكلمات المفتاحية
- IFRS, Financial Risks, SME, Fuzzy Logic