Measuring Shareholder Wealth in Light of Creative Accounting Practices

الملخص

The aim of the research is to shed light on shareholder wealth and explain its definition and the role of management in increasing shareholder wealth and indicators. To achieve the aim of the research, the economic units listed on the Iraqi Securities Market, which completed their final accounts and totaled (138), were selected as a group for research with the identification of (9) expenses and a single hotel. of Iraqi hotels and (5) companies listed on the Iraqi Stock Exchange as a sample for research, and the researchers came to a group of conclusions, the most important of which is that shareholder wealth is the value that shareholders receive as a result of their investment in the company's shares and is measured through the increase in the market value of the shares that they own it and what profits they receive, and the researchers presented a set of recommendations, the most important of which was investors' depend in modern performance measures based on market value added and economic value added because these measures have the ability to measure the real impact of economic performance on wealth.