دور حوكمة الشركات في حماية حقوق المستثمرين : دراسة تحليلية في سوق العراق للأوراق المالية

Abstract EN

The current research focuses on a major problem: the weak role of disclosing corporate information in the application of laws, regulations and instructions related to the application of corporate governance principles weakens the ability to protect the rights of shareholders and investors in companies listed on the Iraqi Stock Exchange and the study aims to study and analyze the role of disclosure and transparency in achieving the necessary protection to ensure the rights of shareholders.

The study was applied to a sample of (42) analysis samples representing (84% ) of the total questionnaires distributed to investors and shareholders in all listed companies in the Iraqi Stock Exchange.

The results confirm the shareholder's right to obtain guaranteed methods for recording, transferring and transferring ownership of shares, as well as obtaining material and relevant information on a timely basis on a regular basis; participation and voting in the of shareholders; election and removal of board members; The information resulting from the decisions concerning the amendment of the rules of procedure, the memorandum of association or the issuance of the additional shares, or all that leads to the sale of the company.

The most important recommendation is the need to oblige companies to prepare quarterly and semi-annual financial reports in addition to the annual reports.