تضييق فجوة الثقة في البيانات المالية بين إدارة الشركات و المستثمرين في سوق العراق للأوراق المالية

الملخص EN

The aim of this research is to know the concept of the confidence gap, its components and causes, and to determine the implications of the confidence gap and the study of the problems facing companies.

As for the practical aspect of the research, the questionnaire was relied on.

The most important conclusion of this research is that there is a common responsibility for the existence of a trust gap to be borne by the management and employees alike.

By selecting a board of directors that is not qualified and has little experience and efficiency that is not commensurate with the size and nature of the company's activity, Either by the administration because they are not doing the necessary professional care and doing work that is not commensurate with the experience they have.

This study recommended the need to strengthen the independence and impartiality of the Board of Directors in the exercise of its work and remove from the pressures of owners and strengthen professional organizations, and the need to increase their interest in developing the level of administrative performance to reduce the confidence gap.

There should be an interest by management in weaknesses and failures to improve management performance and accuracy of financial statements and thus narrow the gap between management and investor