通过确定风险和机遇、制定战略和分配资源,前瞻性披露对综合报告透明度的影响。

Riham Lateef, Emad Ghafouri
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引用次数: 0

摘要

研究旨在揭示前瞻性信息在多大程度上通过披露风险、机遇、战略和资源分配来影响综合报告内容的透明度。研究通过问卷调查的方式,明确了前瞻性信息对提高综合报告透明度的作用程度。问卷调查对象是伊拉克股票市场上前瞻性信息的受益者,包括大部分投资者和一些审计师。得出的最重要结论是,前瞻性信息披露与风险知识之间存在道德效应的正向(直接)关系。还有机遇、战略和资源分配。最重要的建议是伊拉克证券交易所为管理经济单位准备培训讲习班,帮助其了解如何预测和准备前瞻性信息的基本知识。
本文章由计算机程序翻译,如有差异,请以英文原文为准。
The impact of forward-looking disclosure on the transparency of integrated reporting through identifying risks and opportunities, developing strategies, and allocating resources.
The research aims to reveal the extent to which forward-looking information contributes to influencing the transparency of the content of integrated reports through disclosure of risks, opportunities, strategy, and resource allocation. A questionnaire was conducted that clarifies the extent to which forward-looking information can enhance the transparency of integrated reports. The questionnaire was distributed to a group of beneficiaries of forward-looking information in the Iraqi stock market, including investors for the most part, and some auditors. The most important conclusions that were reached are that there is a positive (direct) relationship with a moral effect between forward-looking disclosure and knowledge of risks. And opportunities, strategy, and resource allocation. The most important recommendations are the preparation of training workshops by the Iraqi Stock Exchange to manage the economic unit, to help it know how to forecast and the basics of preparing forward-looking information.
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