The Timing of the Issuance of Financial Reports and its Relationship
to the Market value of companies ’shares in Emerging Financial
Markets – an Applied study
Prof. Dr . Majeed A. Hatif , Hussam Mohammed Wafqan
University of Al-Qadisiyah/College of Administration and Economics
| Corresponding Author : Hussam Mohammed Wafqan Email: acc.post07@qu.edu.iq |
| Abstract : This research aims to clarify the relationship of the timing of issuance of financial reports with the prices of companies’ shares, as well as to identify the effects of non-compliance with the timing of issuance of financial reports, as the importance of the research stems from the importance of the information contained in the financial reports because financial reports are the outcome of the financial and accounting operations prepared by the accountants to show the results of the business of the economic unit The research was conducted on 8 companies from the banking and industry sectors and for the years 2018 and 2019 in the Iraq Stock Exchange. The results of the research concluded that the timing of the issuance of financial reports has an impact on the prices of companies ’shares, as the share prices of companies that adhere to the timing of issuing financial reports increase and the share prices of companies that are lowered Delay in issuing financial reports promptly. Second: Keywords : ( Financial Reports , Timing of Issuance, Market value ) |
