The Tone of Business Model Disclosure : Analysis of Management Commentary Report –in a Sample of Banks Listed in the Iraqi Stock E.

Abstract

The research aims to measure the level of reporting on the business model according to the model for reporting management comments and determine the possibility of achieving an acceptable level of reporting for a sample of banks, while seeking to determine the level of tone in reporting management comments and the availability of a high level of optimistic tone for reporting in the banks sampled for the research, as well as Studying the nature of the relationship between reporting on the business model and the optimistic tone of reporting for a sample of banks.

To achieve these goals, the research was based on a content analysis method for the reports of a sample of banks listed on the Iraq Stock Exchange, with a rate of (120) views for the period from 2012 to 2021, to measure reporting on management comments, divided into six axes and according to the updated content elements in accordance with (IFRS 2021). The research was based on measuring the tone of reporting on the business model on the descriptive scale for both optimistic and pessimistic news. Statistical methods were used, represented by Bonomial Test, as well as Pearson-correlation analysis and with the help of (28 - SPSS) program. The research reached the following conclusions: Several results, including that there is no acceptable level of reporting on the business model according to management comments in the banks in the research sample, and that the tone of reporting optimistic news was prevalent in the banks in the research sample, but it was not high. In addition, there is a relationship between the tone of reporting news Optimism and reporting on the business model according to management comments for the sample banks.