دور الافصاح الوارد بالقوائم المالية في ترشيد قرارات المستثمرين

Abstract

    The study aimed to identify the role of disclosure in the financial statements as the rationalization of decisions investors information is an important aspect of financial markets the investment process is contingent on the availability of important information to rationalize the investment decision, and prepare the financial statements of one of the most important aspects of the process of disclosure to include data and information on which investors make good decisions as to achieve investment objectives depends primarily on the availability of such information and availability convenience, reliability and validity and safety presentation in Financial statements and focused problem research on the properties of disclosure of financial statements and decisions of investors in private banks included in the Iraq market for securities as the search reached a number of conclusions that The purpose of disclosure is to satisfy the needs of users of financialstatements of accounting information disclosure principle  aims to give a clear and genuine users of financial reports of the company's financial position and the results of its work, since this principle ensures that all categories of information without delay the appropriate information for decision-making being offered in full and without ambiguity or mislead in a timely manner, in addition to a moral influence relationship between accounting information and investment objectives of profitability , And liquidity, and security .