دور الافصاح الاخضر في تعزيز القرارات الاستثمارية وانعكاسه على القيمة السوقية للشركات: بحث تطبيقي في عينة من الشركات المدرجة في سوق العراق للأوراق المالية

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doi:10.57026/wsj.v4i11.636

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Warith Scientific Journal is an international open-access journal devoted at publishing peer-reviewed original high-quality researches and review papers. The scope of WSJ covers a wide range of topics in business adminstration, edonomics and accounting. Papers in which knowlege from other discplines, integrated with above aspects, are welcome. All published researches articles in this journal have undergone rigorous double-blind peer review by expert international referees, after initial editor screening.

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Published Sep 30, 2022

https://doi.org/10.57026/wsj.v4i11.636

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Vol 4 No 11 (2022): WSJ

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Abstract

The research aims to discuss the relationship between Green Disclosure and information transparency and their impact on investment decisions and their reflection on the market value, by applying to a sample of companies listed in the Iraqi Stock Exchange by analyzing the reports issued by companies and a survey Opinions of a sample of its beneficiaries using the statistical program (SPSS-25). The results indicate that there is a significant relationship between green disclosure and the transparency of the information contained in the financial reports, in a way that enhances the investment decisions taken by stakeholders, and as a result its reflection on the market value of the company. The research recommends the necessity of adopting and strengthening green disclosure in the reports issued by companies and adopting legislation obligating them to do so.
Keywords: Green Disclosure, Investment Decisions, Market Value.

How to Cite

root, root. (2022). The Role of Green Disclosure in Enhancing Investment Decisions and its Reflection on the Market Value of Companies: Applied research in a sample of companies listed in the Iraq Stock Exchange. Warith Scientific Journal, 4(11), 57-69. https://doi.org/10.57026/wsj.v4i11.636

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