The Impact of Innovative Accounting on the Financial Disclosure of the Financial Statements from the Point of View of Investors - An Investigation of Institutions Registered on the Iraq Stock Exchange using a Sample

Asaad Munshid Mohammed

Keywords: Investors, Financial Disclosure, Stock Exchange.


By highlighting its effects on the income statement, the study seeks to illustrate how innovative accounting affects financial transparency of financial statements from the perspective of investors, By showing the degree to which these practices affect the integrity of accounting information and thereby influence favorably or negatively the cash flow statement and the financial situation statement, investors may view the choices made unfavorably. A sample of Iraqi business banks registered on the Iraq Stock Exchange during the study's application time (2019-2021), where, during the study time, the receivables quality model was used to assess the quality of the financial records in these institutions. The study came to a number of findings; the most crucial of these was how cutting-edge bookkeeping techniques impact financial statements. the impact of the income summary on costs, revenues, and net profit with a rise or decline in total margin. The revenue inputs from activities are either increased or decreased as a result of the cash flow statement. Regarding the financial situation summary, it is depicted more or less accurately.