The impact of accounting disclosure in assessing market risks in light of the modern business models approach

Abstract

The aim of the research is to identify the role of accounting disclosure in assessing market risks in light of modern business models. The descriptive and analytical approaches were relied upon, and by collecting data via a questionnaire form and analyzing it with the statistical program (SPSS), the study concluded: The information that is disclosed contributes to providing investors and creditors with the necessary information, which enables them to make decisions appropriate to their goals. There is also an impact of accounting disclosure in evaluating the four types of market risks in light of modern business models. The research recommended the need for companies to provide more information and to make it available to investors in a transparent and timely manner to make more accurate decisions and direct their investments and loans better, and that future studies should be aimed at studying the relationship between accounting information and risk assessment in modern business models, which makes it necessary Companies must improve their financial disclosures to meet the specific needs of investors and creditors.