Dortguenih Balanced Scorecard in the evaluation of strategic performance An Empirical Study in the Investment Bank of Iraq For the period (2004 2008)


Dispite Accounting Disclosure of Corporations Income and its Stocks Return in External Financial Statement its an Important Requirement, So it is Expected to Have Exceptional Affect in Investors Decisions, Because this Assist in planning Their Investments in Future. The Aim of This Research is to Construct A Framework for Virtual Model of Accounting Disclosure about Income of Corporations and its Stockcs Return. The Research Apply on Asample of(12) Corporation listed in Iraqi Stock Exchange and This Corperations Distributed to (12) Industries (Manufacture Agriculture and Serrivce) The Research Conclude many Conclusions, The First one is Focus on Accounting Model Must be Construct depending on Advanced Scientific Models and also Depending on Financial Ratios and Indecators to Give A Suitable Accurance to Predict for Corporations Income and its Stocks Return.