Disclosure of operational risks in the Services sector and its reflection on asymmetric information - a guide from the Iraqi environment

Abstract

The disclosure of non-financial risks aims to enhance the effectiveness of financial reports with the information they provide appropriate to users. It reduces the information gap between management and external parties and the importance of disclosing non-financial risks, especially operational risks that contribute to understanding the risks to the economic units of external parties investors, stakeholders and those interested in knowing the status of the economic unit so Operational using the method of intelligent content analysis (contant Analysis Intllgent) , and the dependent variable (information asymmetry) was measured through the scale (Borghei 2018),The research community represents (9) economic units for the years (2018-2020),The research sample was selected with (6) And an economic unit through which the extent of volatility in the disclosure of economic units of the value of shares will be indicated and the extent to which there is asymmetric information between the different parties