Relationship Between Corporate Accounting Disclosure And Strategic Performance

Résumé

This research article aims to study the relationship between corporate accounting disclosure and financial performance in Iraqi companies. The study recognizes the critical role of financial reporting transparency in enhancing investor confidence, improving decision-making, and promoting overall financial stability. However, in the context of Iraq, limited research has been conducted to examine the specific relationship between accounting disclosure practices and financial performance. To address this research gap, a comprehensive analysis was conducted using a sample of Iraqi companies listed on the Iraq Stock Exchange (ISX). The study used quantitative and qualitative research methods to collect and analyze data. Financial performance indicators were used, and the results of the study indicate that there is a positive relationship between corporate accounting disclosure and financial performance in Iraqi companies. The results indicate that companies with higher levels of accounting disclosure tend to show better financial performance indicators.