Impact of Corporate Social Responsibility (CSR) information on Rationalizing Investment Decisions of Financial Statement Users: An Exploratory Study in Iraq Stock Exchange (ISX)

Abstract

This study aims to demonstrate the impact of providing CSR information on rationalizing the decisions of users of investment financial statements. The study was based on a hypothesis Disclosure of social responsibility in the financial statements has a direct and strong impact on investment decisions. The Iraq Stock Exchange has been selected as a sample for research. The Iraq Stock Exchange has been selected as a sample for research. The study found several findings, the most important of which was that financial statements should contain information on their social responsibility to meet their users' needs, and there is no accounting standard requiring accountants to apply the disclosure of CSR information in their financial statements. divisions and sections is affected by the CSR information they disclose in their financial statements, financial statements containing CSR information create investor confidence in investment decisions as providing CSR information is one of the important tools in providing useful information for making rational investment decisions