Acceso usuarios
Jinan Abdul Abbas Baqer Al Dulaimi
, Ezzaddin Hasan Kadhim
Purpose: The research aims to determine the nature of the relationship between the transparency of disclosure in the financial statements and the closing prices of stocks and future expectations.
Theoretical framework: The knowledge bases of information transparency in the financial statements and how to disclose the future expectations of the economic units of the research sample were highlighted.
Methodology: The financial data of five of the Iraqi banks listed in the Iraqi Stock Exchange for five periods were collected, and then the data was analyzed according to the closing price of each bank, and then extracting the indicator for the tool used in the study according to special equations that were clarified in the practical side.
Findings : The necessity for the economic units listed in the capital markets to improve the level of transparency in disclosure by disclosing all information related to their activities, whether they are historical, current or future information.
Research & Social implications: This study achieves the objectives of the research the financial reports of a number of banks listed on the Iraq Stock Exchange (the National Bank of Iraq, the Gulf Commercial Bank, the Commercial Bank of Iraq, the Trans-Iraq Commercial Bank, the Investment Bank of Iraq) for the period 2015-2020.
Originality/value: This study focuses on how to influence the financial statements for the purpose of clarifying future expectations of economic events in the banking sector, which is one of the important sectors in building the global economy.
