حوكمة الشركات و دورها في الإفصاح عن المعلومات المستقبلية

Abstract EN

The research aims to testing the relationship and impact of the corporate governance mechanisms on the forward looking disclosure in the Iraqi banking sector.

As well as knowing the level of forward looking disclosure in companies that listed on the Iraqi Stock Exchange.

Six variables related to corporate governance mechanisms were identified, represented by (Percentage of non-executive directors, Size of the Bored, Compensation of the Executive Director, Number of meetings of members of the Bored, Percentage of shares the Biggest executives, Percentage of shares Administrative Property).

The research population is represented companies which are listed in the Iraqi Stock Exchange, The sample of the study was on the banking sector where the sample of the research were (14) banks Which has been publishing its financial Data in the Iraqi Stock Exchange for the period of 2010 to 2016.

Some corporate governance mechanisms have had a significant impact but others have not.

The research recommended the need to urge companies to give more importance to the subject of forward looking disclosure because of the importance of rationalizing the decisions of investors.