علاقة الإفصاح و الشفافية في اتخاذ القرارات الاقتصادية في البيئة العراقية : دراسة تطبيقية في سوق العراق للأوراق المالية

الملخص EN

This research aims to explain disclosure, types of disclosure, the relationship between disclosure and transparency, and the role of disclosure and transparency in making economic decisions.

Iraq Stock Exchange to be the research sample, where the questionnaire was distributed to (83) people, and in response to the research sample (60) people from the sample, and (23) questionnaires were lost during the process of distribution and receipt, the results of the questionnaire were built on this result, In order to achieve the objectives of the research, the research relied on the following hypothesis “there is a statistically significant correlation between disclosure, transparency and economic decision-making in the Iraqi environment.

” The theoretical and practical research of it.

The research, through the analysis of the research sample, concluded that there is a statistically significant correlation between disclosure, transparency, and economic decision-making in the Iraqi environment.

The researcher recommended the necessity of activating the control and supervision processes over the extent to which joint stock companies registered in the stock market implement the legislation and laws in force.

The financial reports of these companies, and the extent of the truthfulness and fairness of those reports, and in the event of discovering incorrect information that he certified - whether by negligence or collusion, he must be subjected to the legal responsibility placed on him by the laws and regulations related to the practice of the profession, and this is what leads at least to restore the confidence of investors and lenders in those reports And then rely on it in making their investment decisions.