The Reality of Voluntary Disclosure in the Financial Reports of Iraqi Companies According to Sectors
DOI:
https://doi.org/10.31272/jae.i146.1329Keywords:
Voluntary disclosure, Disclosure paragraphs, Annual financial reports, Iraqi Stock Exchange, stock marketsAbstract
Voluntary disclosure is significant- amid information competition between companies in the stock markets of the whole world. This research aims to evaluate the level of voluntary disclosure in financial reports for Iraqi companies listed on the Iraq Stock Exchange, where the researcher examined and analysed disclosure paragraphs in the annual financial reports of the research sample companies by sector. The various economic paragraphs determine the paragraphs of voluntary disclosure. The research found that companies listed on the Iraq Stock Exchange do not have a good level of voluntary disclosure despite the disparity in the voluntary disclosure of these companies from one company to another and from one sector to another.
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