Impact of the Disclosure of Forward-Looking Information in Firm Value: A Case Study at Asiacell

Abstract

The research aims to measure the effect of the level of disclosure of Forward-Looking information on the value of the company, and address the annual financial reports of Asiacell Communications for the period from (2013) to (2018), The research relied on simple linear regression and correlation analysis to determine the relationship and effect between research variables through the use of the SPSS statistical program, The research found that there was no significant relationship between the level of disclosure of Forward-Looking information and the value of the company in the annual reports of the research sample company, And the low level of disclosure of Forward-Looking information during the search period, The research recommended the necessity to urge the companies listed on the Iraq Stock Exchange to go towards disclosing future information because of its importance in rationalizing investment decisions, And the necessity of conducting more research and studies on factors affecting the value of the company and maximizing it.