تقييم مستوى الإفصاح الاختياري في التقارير المالية : دراسة ميدانية في عينة من الشركات المدرجة في سوق العراق للأوراق المالية

الملخص EN

This study aims to assess the voluntary disclosure level in a sample of companies listed in the Iraq stock market by analyzing the annual reports for the year ended on 31 DEC.

2015.

the sample consists of 58 companies listed in systematic market, which represents 82% of the total population.

in order to assess the level of voluntary disclosure we design an index consists of 110 items, it has been designed by utilizing the disclosure measures of the previous studies in addition to any information that can used in the measurement.

the results showed that the average percentage of voluntary disclosure is (31.6%), and it's a weak one, also appeared statistically significant differences between the averages of voluntary disclosure of business sectors, even between the nature of the information that disclosed about it, but there are no any statistically significant differences between the private and mixed sectors.

the study recommended that necessity should be increase the attention to voluntary disclosure, because it's important to give a wide idea about the company, and get a similar information, and attracting investors.

and working on whatever voluntary information can be changed to mandatory specially the footer information to be mandatory according to the rules and regulations.