توقيت الإبلاغ المالي وتأثره بتكنولوجيا المعلومات والاتصالات الحديثة: دراسة تطبيقية على عينة من المستثمرين في سوق العراق للأوراق المالية

Abstract EN

This paper aims to show the concept of real-time financial reporting and to identify the methods used from modern technology represented by computers, mobile phones and software used to display financial and non-financial data on the internet, and to demonstrate the extent of the current financial reporting system to meet the needs of those interested in accounting information in a timely manner and is it possible to apply the system of financial reporting in real time in the local environment of the economic units listed in the stock market.

as the thesis relied on the research topic in the practical aspect on the questionnaire through which the opinions of investors in the Iraqi market for securities were taken, as it included three axes concerned with financial reporting, the second with information and communication technology and its role in financial reporting, and the third axis is the value of the economic unit and its impact on financial reporting.

the study concluded that there is a relationship of statistical significance and moral value between financial reporting in real time by employing information and communication technology and the value of the economic unit.