THE EFFECT OF ACCOUNTING DISCLOSURE FOR FINANCIAL STATEMENTS IN ATTRACTING FINANCIAL INVESTMENT, A CASE STUDY FOR THE STOCK MARKET IN IRAQ AND SOME BANKS

Authors

  • Mokhled Fouad Shujaa Central Technical University

This research aims to measure the impact of the accounting disclosure of the financial
statements in attracting investment and its financial framework in Iraq, and the descriptive approach was
used and the results were analyzed based on the spss program) in the analysis. Financial nature, the most
important of which is the stock market, Rafidain Bank, as well as the Iraqi Trade Bank in Iraq. The research
showed that there is a good level with regard to the research sample’s awareness of the questions contained
in the questionnaire. The results of the research showed a relationship of statistical significance and at a
moral level of 5% between the accounting disclosure for financial statements and attracting financial
investment in institutions, the research also proved that the opinions of the research sample agreed positively
on the paragraphs mentioned in the questionnaire, which confirms the validity of the alternative hypothesis
contained in the research. The research recommended the need for the stock market in Iraq, as well as
institutions of a financial nature, to develop a curriculum that explains the nature of accounting disclosure
for companies listed on the stock exchange in general, and for commercial banks in particular, in a way that
helps provide beneficiaries with information and contributes to attracting investment in support of economic
development in the country.

Keywords:

accounting disclosure, financial investment, stock & market

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THE EFFECT OF ACCOUNTING DISCLOSURE FOR FINANCIAL STATEMENTS IN ATTRACTING FINANCIAL INVESTMENT, A CASE STUDY FOR THE STOCK MARKET IN IRAQ AND SOME BANKS. (2022). Journal Port Science Research, 5(2), 65–75. https://doi.org/10.36371/port.2022.2.2

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THE EFFECT OF ACCOUNTING DISCLOSURE FOR FINANCIAL STATEMENTS IN ATTRACTING FINANCIAL INVESTMENT, A CASE STUDY FOR THE STOCK MARKET IN IRAQ AND SOME BANKS. (2022). Journal Port Science Research, 5(2), 65–75. https://doi.org/10.36371/port.2022.2.2