تأثير الإفصاح المحاسبي عن المعلومات المستقبلية في تكلفة رأس المال : دراسة تطبيقية في سوق العراق للأوراق المالية

Abstract EN

The research aims to test the impact of the level of Forward-Looking Information disclosure on the cost of capital in companies listed on the Iraq Stock Exchange.

The research dealt with the annual financial reports of a sample of (15) Iraqi companies listed in the mentioned market for (2014) to (2017), The research depended on content analysis of financial reports in measuring the level of disclosure of Forward-Looking Information.

The research used simple linear regression analysis and correlation coefficient to determine the effect and relationship between search variables.

The research found that there is a negative non-significant impact of the level of disclosure of Forward-Looking Information on the cost of capital.

As well as a significant negative correlation between the level of disclosure of Forward-Looking Information and the cost of capital.

The research recommends the need to expand the disclosure to include financial and non-financial information showing the company's ability to continue in the future