The Impact of the Asymmetric Behavior of the Costs on the Degree of Accounting Reservation in the Financial Reports of Iraqi Industrial Companies a Field Study of a Sample of Iraqi Industrial Companies

The research aimed to identify the impact of the asymmetric behavior of the costs on the degree of accounting reservation in the financial reports of Iraqi industrial companies by understanding the asymmetric behavior of the costs and factors affecting it and determining the terms of the most inclined costs for asymmetric behavior, The field study was conducted on a sample of 50 individuals and internal auditors working in Iraqi industrial companies located in Basra Governorate and external auditors working in the Financial Supervision Bureau, Basra Branch, as well as a group of accounting and cost professors for accounting departments in Iraqi universities in Basra. The most important thing that the results of the field study revealed is that the asymmetric behavior of the costs affects the degree of accounting reservation through the theory of the agency and the method of profit management, and the results also resulted in a weakness in the knowledge of the financial and costly society of Iraqi industrial companies in the concept of asymmetric behavior. The researchers came out with several recommendations, the most important of which is the necessity of taking into account the asymmetric behavior of some of the costs in the stages of planning costs and oversight in order to control it and note the extent of the response of some costs to change the increase or deficiency with the change of the activity because this leads to the accuracy of the information contained in the financial statements and maximizing the return on Investments and emphasizing the importance of increasing the knowledge of the financial and costly society in Iraqi industrial companies in the concept of asymmetric behavior of costs through seminars to determine the contents of this concept.