Vol: 13, Issue: 2 2023

Page: 100-112

The Effect of Voluntary Disclosure on the Market Value of the Shares of Companies Listed in the Iraq Stock Exchange

Sabreen Kareem Balasem

http://doi.org/10.37648/ijtbm.v13i02.008

This research focused on the clarification and impact of voluntary disclosure on the market price of the shares of economic units in the Iraq Stock Exchange. As well as determining the market price of the share and the factors affecting it and analyzing the role played by voluntary disclosure in the stability of themarket value of shares. To achieve the research objectives, (50) questionnaires were distributed, The standard deviation and the arithmetic mean were extracted for each axis of the questionnaire to achieve the objectives and hypothesis of the research. Through this study, several conclusions were reached, The most important of which is that voluntary disclosure affects the market price of the share and thus leads to an increase in the market share of companies. Furthermore, voluntary disclosure increases the confidence and degree of uncertainty of decision-makers from investors and stakeholders.