The impact of the informational content of financial reports in enhancing the quality of financial reporting for a sample of Iraqi joint stock companies listed on the Iraqi Stock Exchange

Abstract

The management of companies seeks to improve their decisions and attract investment in order to enhance the company's reality and to approach the information in its financial reports. The clear views of users (users of the financial statements) have a direct correlation between the financial content of the financial statements and the quality of financial reporting of financial accounting financial statements, Sample Tobin's Q indicated that information content prepared management to adopt modern methods of performance evaluation, as well as help decision makers to better identify the company's activity.

   The researchers evaluated their financial performance, included the results in their financial performance report, included the results in their financial performance report, and included the results