Evaluating the transparency in the disclosure of financial and non-financial information for private Iraqi banks and its impact on the market value of shares

Abstract

Transparency in Accounting an attractive issue, The objective of this research is to Evaluating of Transparency in the Disclosure of Financial Information Published for Iraqi Private Banks and its Reflections on Market Value of Shares. Banks are main sector that make correlative with the world Transparency as a concept isn’t a replacement concept of disclosure but it is a tool to confirm full disclosure. Then to know the methods to close the gaps between Attainable level and Ideal level, and between accountants and users of financial statement.
Transparency is measured according to standards & poor scale. Iraq is third country in the Arab countries used this scale in this research to measuring transparency.
The main result of this research is that highly transparency degree of financial information for Iraq private banks reflect in increasing order to its stocks and highly value of its. The research contents five chapter , first present general framework of research and previous research , the second present theoretical background , the third present transparency and Qualitative characteristics of accounting information and kinds of disclosures , the forth present historical brief of Iraqi banks and transparency measurement and testing of hypotheses , the last chapter present conclusions and recommendations .