Title:
THE IMPACT OF THE DISCLOSURE OF THE FINANCIAL RISKS OF THE INVESTMENT FUND ON THE TRADING VOLUME OF SHARES: AN APPLIED STUDY OF THE IRAQI SECURITIES MARKET FOR THE PERIOD 2010-2019

Authors:
Fathullah Jasim Mustafa, Iraq

Abstract:

The objective of the research is to verify the impact of the disclosure of the financial risks of the investment fund on the trading volume of shares in the Iraqi securities market in the banking sector, which is the first in the process of investing in this market, the probationary period included the years 2010 to 2019. The focus of the research was based on the disclosure of a number of Iraqi banks advertised on the Iraq Stock Exchange as well as on the annual reports issued by the Iraqi Securities Commission. The research hypotheses were tested using a mathematical equation and statistical analysis using SPSS and Excel the trading volume indicators of the investment fund were found for five banks in the investment market. In addition, the results showed that financial risks had negative and adverse effects on the relationship between trading volume and stock prices, but the impact of liquidity and credit risks on this relationship was not significant.