Abstract

This study aims to indicate the role that can be played by information the financial reports of listed companies in the Iraq stock exchange in the decisions of users of the sale and purchase of the shares of these companies, and the adoption of the style of the questionnaire which was distributed to a sample of (42 ) members of the financial intermediaries and investors with this market, it was the most important results of the following : -These users do not have access to the financial reports of companies easily and they do not have the time and when they need it. – Depends on the users of these reports in their investment decisions with accounting information to understand and use properly and correctly. – Not only those users with information of financial reports of companies and trying to get other information from other sources to help them in their investment decisions where the financial intermediaries tips and advice from friends and rumors are other sources of information to them. In light of these results was presented some proposals that contribute to the development of this issue and develop the mechanism of action and control of the Iraq stock exchange.

DOI:10.52113/6/2012-2-3/1-40