تأثير نظام الإفصاح الإلكتروني على القرار الاستثماري للشركات المدرجة في سوق المال العراقي

Abstract EN

The objective is to clarify the concept of electronic disclosure, the requirements for investment decision-making, the degree of variance between the levels of disclosure from one company to another, and finally, the effect of the level of electronic accounting disclosure on the investment decision of companies listed on the Iraq Stock Exchange.

The importance of this study is related to applied accounting, where the focus is on objective measurement by describing the practical application of the electronic accounting disclosure process for companies listed on the Iraq Stock Exchange.

To show the extent of the influence on the investment decision, the inductive approach was adopted.

It was found that the electronic disclosure process decided by the Iraqi Stock Market Authority is insufficient to make a rational investment decision in these companies and that the disclosure index related to the share turnover rate records the highest significant value among the disclosure indicators that affect the investment decision, followed by the electronic disclosure of the book value, then the disclosure of the percentage of ownership in the company.

Authenticity or value are represented in developing the scientific hypotheses and collecting the necessary data to verify the extent of their morale regarding the statement of the impact of electronic disclosure on the investment decision of the companies listed on the Iraq Stock Exchange, then determining the appropriate methodology for conducting the applied study necessary to test the hypotheses and reach The results and generalizations of the study and finally, conducting appropriate statistical tests and analyzes using the statistical analysis program (SPSS.V23) until the conclusion of the results, which represents applied evidence of the extent of the impact of electronic disclosure on the investment decision of companies listed on the Iraq Stock Exchange.