The role of disclosing detailed reporting data in the company’s value and its impact on investors An analytical study of a sample of banks listed on the Iraq Stock Exchange

Abstract

The research aims to know the role of disclosing integrated reporting information in the value of the company and its reflection on investors’ decisions because of its importance to the economy and the future of companies and stakeholders because it helps in making appropriate investment decisions for all parties. The research dealt with a sample of (10) Iraqi banks listed in the Iraqi market. Securities: For the period extending from (2014 - 2023), the research relied on the descriptive analytical approach to reach the results of the study. Financial reporting information was measured by adopting an index that includes 45 items according to eight groups, and the company’s value was measured through the Tobins model, while investors’ decisions were measured through the earnings per share multiplierس index. (PER) Some statistical methods were used, such as the arithmetic mean, standard deviation, and the highest and lowest value, through the use of the statistical program( SPSS Ver.22) program(AMOS). The research reached several results that there is a significant effect of disclosing integrated reporting information on the value of the company. There is a significant effect of disclosing integrated reporting information on the company’s investment decisions, in addition to the presence of a positive effect of the company’s value on investors’ decisions, and the impact of disclosing integrated reporting information on decisions increases. Investment when averaging the value of the company