الافصاح الألكتروني في القوائم المالية ودوره في الحد من عدم تماثل المعلومات المحاسبية / دراسة أستطلاعية لآراء عينة من المستثمرين و المحللين الماليين في سوق العراق للأوراق المالية

Abstract

Abstract :The research focus on the development of accounting disclosure in companies listed in the Iraq Stock Exchange market, through the adoption of modern systems of communication that based on what the information revolution has produced of information technology and communications systems in order to benefit them in the enhancing of qualitative characteristics of accounting information and that would limit asymmetry problem of accounting information and then meet the needs of all users in accordance with the changes in the accounting environment .To achieve the objectives of the research ,the researcher adopt the descriptive approach to complete the theoretical part of the search, as well as the technique of the questionnaire has been adopted to complete the practical side of it, as the questionnaire was distributed to a sample of investors and financial analysts at the Iraq Stock Exchange market, this questionnaire included three axes each ten questions about the effectiveness of electronic disclosure in reducing the phenomenon of asymmetry of accounting information in a form that achieves the goals of the research and helps to prove its hypothesis.The research has come to some important results among them, disclosure has a big role in reducing the phenomenon of asymmetry of accounting information, as this technique regarded a fair way to provide information to all investors at the same time, without bias and with the same shape and content on the one hand and too quickly, with low cost and effort of on the other hand, so that all the categories of users treated equally of access to such information. Based on those results the researcher suggest some recommendations that are linked to compel companies listed in the Iraq Stock Exchange to open websites as one of the requirements of electronic disclosure to publish its financial statements and all explanations related to it with the auditor`s report to be under the control and supervision of the management of the market to ensure transparency in accounting information published, that would lead to the achievement of relevant and reliability of this information, which contribute to reducing the phenomenon of asymmetry of accounting information, and emphasis on issuance of a standard on electronic disclosure or add some special requirements to the rule No.(6) of the accounting rules issued by the international committee of Accounting standards, for the purpose of covering the lack in the Iraqi environment related to this subject.