اسم المؤلف:
عمار عبد الرحمن صبري داود
اسم المشرف:
وليد خالد عطية
المستخلص:
The stock market is one of the main pillars of the economies of the countries in the world today, especially after the trend of globalization, and the reflection of the effects of globalization on all aspects of life, including economic life, there is no doubt that the market growth and its development is only by developing the trust for the investors, by providing the data and the information which contribute to rationalize their decisions, and this can only be achieved if found in the stock market a tool serve as a channel flowing ones that information, and this channel is to disclose information relating to companies listed on the stock market. That's become the obligation to disclose in the stock market is an important way to monitor the company's activities, and to assess its performance, as he is one of the key factors in attracting capital, as it has an effective impact on the behavior of investors, since it increases the confidence rates, and safety among investors regarding for safety and financial company in particular, and the financial sector in general, through made available to investors on all aspects of the company's activities, on the grounds that the investor, whether physically or mentally has no direct means receives them that information, but to rely on information and reports revealed by those the company, for its activity and financial position in the stock market. Therefore, matching the information of reality, make his investment decision founded on realistic data, and vice versa if that information is not conform to reality quickly show him his investment decision is wrong. Based on this, there was an idea in the writing of this research, which contributed to the formation of this idea is the recent stock market experience in Iraq, this experience did not start in an orderly fashion, but in 1991, after the Baghdad Stock Exchange Act, which coincided with the economic sanctions, the recession economy, so it was not the law of any significant role in promoting the revitalization of the economy, and then the Iraqi interim law of 2004, which requires study, research, and scrutiny came, in particular, and he was put on hastily, an interpreter for the law streaked significant shortage, and contradiction, and not clarity, with a brief to organize disclosure in the instructions issued by the market and is related to the disclosure of listed companies, and brokerage firms, as well as the disclosure of proportions affecting and that you need to study and scrutiny, analysis, to identify shortcomings, and how to address them The search obligation to disclose in the stock market is a comparative study, by adopting a plan to discuss this issue aimed at briefing the multiple aspects of him, and in line with its importance, I divided this message in three classes as follows : The first chapter is to demonstrate the importance of complying with the disclosure in the stock market, which included two topics, the first topic devoted to the statement of commitment to the concept of disclosure in the stock market, and the second one to deal with the legal obligation to disclose rooting for in the stock market.The second chapter : it deals with the scope of the obligation to disclose in the stock market, by dividing it into two topics, the first topic deals with the scope of the obligation to disclose in the stock market in terms of the shop, and the Study of the second one deals with scale personal obligation to disclose in the stock market. Then the third and final chapter talked about the statement of commitment to disclose guarantees in the stock market and its breach penalty, which included two sections, the first dealing with the Study of the obligation to disclose guarantees, Study of a second to address the penalty violation of the obligation to disclose in the stock market. Then I have caused those chapters conclusion involving the most important content and the most prominent of the outcome of the search
