International Journal of Business and Social Science

ISSN 2219-1933 (Print), 2219-6021 (Online) DOI: 10.30845/ijbss

The Measurement of the Commitment of the Iraqi Companies Requirements of Transparency in Reporting in Accordance with the Model of the Corporation (S&P)
Khudair Majeed Allawi, Sabah Hassan Mijbil Extracted The research aims to measure the extent of the commitment of the Iraqi companies requirements of transparency in reporting in accordance with the model of the corporation (S&P) transparency of reporting through applied to the eye of Iraqi companies listed in Iraq securities market, as the researchers found that the research sample companies still use traditional indicators in the reporting of financial reports, which have become limited a statement of their performance on a comprehensive and clear and unclear information do not reflect the changing needs of investors .and through corporate data offer a sample of the search and the use of statistical methods, depending on the SPSS ver. 22 output shows that the sample companies search did not achieve the required level of transparency in reporting, according to the indicators (S&P) and indicators (S&P) moral significance to the degree of transparency in the level of reporting To companies and that commitment will increase the degree of transparency in the reporting of companies and researchers reacheda set of conclusions and recommendations.

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