الإفصاح النوعي في المصارف التجارية و أثره على قيمة الأسهم السوقية : دراسة تطبيقية في عينة من المصارف التجارية المدرجة في سوق العراق للأوراق المالية

الملخص EN

Disclosure of information is one of the basic elements that clarifying different financial transactions, one of the forms of information disclosure is qualitative disclosure, which refers to the provision of appropriate and reliable quality information to different parties in order to help them making decisions, in this research qualitative disclosure and its dimensions are examined through legal requirements.

in the Iraqi environment and the recent trends of disclosure by reference to the relevant previous literature, then to determine its impact on the market value of common stocks, The research was based on the basic premise of determining the impact of qualitative disclosure on the market value of A purposive sample of five banks listed in the Iraq Stock Exchange, and its data is analyzed for eleven years using content analysis method The study reached some conclusions, the most important of which is the ence of a positive impact of the qualitative disclosure on the market value of the study sample banks, and the existence of variation in the levels of disclosure by these banks.

The most important recommendations made by the research are the need to issue legislations that regulate the process of qualitative disclosure, and make studies and researches dealing with qualitative disclosure.