أثر الإفصاح المحاسبي على مخاطر انهيار أسعار الأسهم و انعكاسه على القيمة السوقية : دراسة تطبيقية في عينة من الشركات المساهمة العراقية

الملخص EN

The research aims to demonstrate the impact of accounting disclosure on the risks of the collapse of stock prices and its reflection on the market value, with clarification of the importance of the data and information published in the disclosure models in making financial decisions for both internal and external parties.

The research sample is represented by a group of accountants, administrators and auditors working in Iraqi joint-stock companies for the financial year data ending on 31/12/2020.

A questionnaire form was designed and distributed to the individuals of the research sample, and a set of statistical methods were used to analyze the data.

The research reached a set of conclusions, the most important of which was that the accounting disclosure limits the risk of the collapse of stock prices and thus increases the market value of the stock.