Measure the Degree of Transparency in Accounting Disclosure of Iraqi Industrial Companies Listed in the Iraqi Market for Securities and Its Future Forecasting

Abstract

The research aims to measure the degree of transparency in the disclosure of the Iraqi industrial companies listed market Iraq Securities and predict the future of these companies by relying on its future expectations and measure the impact of the degree of transparency in the disclosure of the industrial companies on the closure of the company shares and future prospects rates were determined nature of the relationship between research variables, whether positive or counterproductive, and the search results that the degree of transparency in the disclosure of these companies was weak and by 47% for non-disclosure of the research sample for most items S & P scale and through the Tobin measure's q were measured profitability and performance expected result it was 3.543, a high percentage for the period (2011-2014) was the relationship statistically between the degree of transparency in the disclosure and the outlook for corporate results were varying between positive and negative also been defining the relationship between the degree of transparency in the disclosure and closing prices on the one hand and on the other hand, the relationship between the closing prices and the outlook through the use of the correlation coefficient.