العوامل الموثرة علي مستوي الافصاح الطوعي في التقارير المالية السنوية المنشورة للشركات المساهمة العراقية

Factors Affecting the Level of Voluntary Disclosure in the Published Annual Financial Reports of Iraqi Joint Stock Companies

The research aims to measure the level of voluntary disclosure in annual reports of the Iraq's companie, and the factors affecting it company size, profitability of the company, the company’s life, property ownership, the board size, the financial leverage ratio, and liquidity ratio. Through the test list consisting of (110) element represents the basic elements of the Voluntary Disclosure Application to the published annual reports of 2013’s (29) of the Iraqi companies listed in Iraq Stock Exchange, use the descriptive method to measure the level of variation in the Voluntary Disclosure, and the use of Linear regression model to measure the effect of the above factors on the level of the Voluntary Disclosure. The study found that the average level of voluntary disclosure between the study sample companies stood at 19.86% and this percentage will increase in the mixed sectore companies, also the study found that there is a statistically significant relationship between the level of the Voluntary Disclosure and size of the company, as the results showed that there were no statistically significant relationship between each of the profitability of the company, the company’s life, property ownership, the board size, the financial leverage ratio, and liquidity ratio and the level of the Voluntary Disclosure, however, that there is a common negative phenomenon among those The companies in the lack of interest of the Iraqi companies to disclose voluntary as required.