The Role of Financial Reporting Quality in Attracting Foreign Direct Investment.

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The Role of Financial Reporting Quality in Attracting Foreign Direct Investment.

Ali Nadhem Alshaik

Al-Muthanna University/ College of Administration and Economics

Abstract

The research aims to study the relationship between the quality of financial reporting dimensions (credibility, right time, appropriateness) and direct foreign investment.  The research included two main hypotheses, the first for correlation relationships and the second for relations influence between research variables. A Sample of 45 individuals of the gentlemen workers in Al Muthanna Investment Commission has been chosen. A questionnaire that included (25) paragraphs is adopted, and the results were extracted using the statistical program (SPSS). The results of which were most important were the presence of a statistically significant correlation between the dimensions of the quality of financial reporting and direct foreign investment.  The research was presented according to it Its results, a number of recommendations related to the results of the analysis, including strengthening the role and effectiveness of the quality of financial reporting dimensions, and business continuity by the relevant authorities and for better.

DOI:10.52113/6/2019-9-4/80-91

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