Vol. 18, N°1 (2023)

129

121

Risk reporting quality :a qualitative research on Iraqi companies in light of the pandemic

Résumé

This study aimed to measure the level reporting quality of risk disclosure in the annual reports of a group of Iraq companies, by developing a index consisting of the most important information that should be disclosed about risks about the quality of their reporting. In order to achieve the objectives of the research, the content analysis method was used to disclose financial and non-financial risks in a way that leads to raising the level of confidence in the financial statements included in the annual reports in a sample consisting of (20) companies distributed in (6) different sectors.

The study found a set of results, the most important of which is that the level of risk disclosure in the study sample companies was low, ranging from (10-20%) for the real estate sector, and it is the lowest in disclosure, and that the highest percentage of disclosed information was represented in the industrial sector, ranging from (20-60%) for the study sample companies.

Comment citer cet article

• وفاء سلمان عبود و سرور عمار حزامي (2023) " جودة الإبلاغ عن المخاطر دراسة نوعية عن الشركات العراقية في ظل الجائحة " المجلة العالمية لإدارة الأعمال و التكنولوجيات، المجلد 18، العدد1 مارس، ص111-125