علاقة آليات حوكمة الشركات بخاصية عدم تماثل المعلومات المحاسبية و انعكاسها على قرارات الاستثمار

Abstract EN

The mechanisms of corporate governance, when applied optimally, play an important role in managing the relationship between the economic unit and the stakeholders, in a way that ensures monitoring its performance and providing the necessary protection for stakeholder investments that reduce the problem of asymmetry of accounting information to the minimum possible and which is positively reflected in identifying investment risks and opportunities For stakeholders contribute to improving investment rates, whether at the level of individuals or the local environment.

Accordingly, the research tries to show that the good application of corporate governance mechanisms will contribute to reducing a problem of asymmetry of accounting information between economic units and stakeholders, which contributes to rationalizing investment decisions that are positively reflected on the Iraqi local environment represented in the commercial banking sector by using the following statistical analyses: Simple regression test and path analysis For the time period from 2016-2018, and the most important conclusions reached by researchers was that the concept of asymmetry of accounting information creates an information gap between the economic unit issuing the financial reports and the stakeholders that affect the principle of equal opportunity.