تأثير الاتجاهات الحديثة للافصاح المحاسبي على القيمة السوقية بالاشارة الى المعلومات المالية المستقبلية : دراسة اختبارية في سوق العراق للأوراق المالية

الملخص EN

The research aims to test the impact of the development in accounting thinking towards the current accounting disclosure, which calls for the disclosure of prospective financial information and its reflection on the market value of companies.

In order to achieve the objective of research, the content analysis method was adopted for the annual reports of companies within the 7 sectors listed on the Iraq stock exchange for the period 2009-2012 after the establishment of a index to measure the level of disclosure of future financial information (PFI) in accordance with the Iraqi market law No.74 of 2004 (amended) and the disclosure instruction issued thereunder, as well as that indicator adopts for the first time in the Iraqi environment, the level of disclosure of the future financial information in the financial reports of the sectors listed on the Iraq stock exchange was different.

The average disclosure was (69.28) with significant positive correlation with market value one of the main recommendation of the research company companies within the sectors listed in the Iraq stock exchange to present the financial information during the period for the date of the annual reports.