The role of published financial reports of corporations to meeting the needs of users of information (( a prospective study on a sample of intermediaries and investors in the Iraq stock exchange ))

Abed Alhassan Dawod, Faleh

	The role of published financial reports of corporations to meeting the needs of users of information (( a prospective study on a sample of intermediaries and investors in the Iraq stock exchange ))
Muthanna Journal of Administrative and Economic Sciences
Article 1, Volume 2, Issue 3, 2012, Pages 127-143
Author
Faleh Abed Alhassan Dawod
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.

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