📄 Abstract
The purpose of this research is to check the effect of early financial disclosure on the reduction of income smoothing practices among the sample of investors of the Iraqi companies listed on the Iraq Stock Exchange. For the objectives of the research, descriptive – analytical approach was used. Primary data was collected using a questionnaire as the main data collection instruments in the research sample of (64) investors and specialists. In addition, simple correlation and regression coefficients were used with the help of statistical software (SPSS). The analysis showed that there was a statistically significant positive correlation between the time of the financial disclosure and the reduction of the practices of income smoothing measures (R = 0.634). Additionally, the results revealed a statistically significant effect on the (0.01) level, obtained through financial disclosure in time on reducing income smoothing (F = 41.598) and explanatory power (R2 = 0.402). This suggests that 40.2% of the variance in reducing misleading practices can be accounted for by financial disclosure. It was found that timely disclosure of the information reduces the information asymmetry and helps in avoiding the manipulation of earnings by the management. The study advised that some stricter penalties be imposed on the companies that delay the disclosure to make the market fair, transparent and to keep a safe investment environment.
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📚 How to Cite:
Hadier Jassim Al-Hasnawi , Sikna swadi wade , Amel Fadhil Akho Bashah Al Kaabi , THE IMPACT OF TIMELY FINANCIAL DISCLOSURE IN REDUCING INCOME SMOOTHING PRACTICES AN EXPLORATORY STUDY OF THE OPINIONS OF A SAMPLE OF INVESTORS IN IRAQI COMPANIES IN IRAQ STOCK EXCHANGE , Volume 13 , Issue 8, August 2026, EPRA International Journal of Economics, Business and Management Studies (EBMS) , Pages: 245 - 253 , DOI: https://doi.org/10.36713/epra28905