الإفصاح عن المعلومات التفاؤلية المستقبلية ودوره في تحسين سمعة الشركة وانعكاسه على قرارات المستثمرين

الملخص EN

Companies have a constant interest in how investors perceive them and evaluate them.

This may prompt them to think about what “investors will think”, given that the impression that companies create has impacts on the way investors perceive, evaluate and process them, so they often try to convey positive images of their company.

Promote the achievement of the desired goals, with the aim of making them more attractive to investors, and from the above point of view, the departure of corporate administrations from the disclosure paths and their Prospective to disclose their expectations and future actions in accordance with Prospective disclosure strategies, it may not be possible for investors to know the suitability of what these companies are planning with the environment Therefore, the research aims to clarify the Prospective disclosure of optimistic information in the context of company reports, and to indicate the extent to which Prospective disclosure strategies are applied in the annual company reports and its reflection on improving investor decisions.

For the purpose of achieving the research goal, the method of analysis was relied on Results of the questionnaire form, which is designed to investigate the opinions of experts and specialists (the research sample), by using A set of appropriate statistical methods to analyze the three research variables to show the impact and correlation, using the statistical program (SPSS Vr.24) and the (AMOS) package.

The researchers reached a set of conclusions, the most important of which is that future optimistic information is of great importance in the investment decision-making process, due to the increasing demand for this information, to increase knowledge and reduce investment risks and uncertainty, as well as the tendency of companies to provide optimistic information in the future in an attempt to convey their side.

For matters and issues of concern to investors, this can contribute to improving their preferred images, and therefore, by trying managers to present their results in the best way that is useful to influence the impression of users of accounting information.

The most important thing recommended by researchers is to increase awareness of companies listed on the Iraq Stock Exchange of the importance of disclosing optimistic future information in their annual reports, since relying on traditional disclosure based on current and past information alone is not sufficient to make rational investment decisions, as well as raising awareness of Those companies need to adopt companies listed on the Iraq Stock Exchange to disclose future optimistic information and display its components, whether quantitative or descriptive, in their reports and financial statements, in an effort to provide information capable of making a difference in investor decisions.