The legal protection achieved by the rules of governance for the investor

Abstract

This study aims to highlight the role of governance in protecting the rights of investors in Iraqi companies by achieving the best levels of quality in financial information in terms of credibility, integrity and portability, and increasing understanding and interpretation in light of the needs of the investment environment and what the investor needs from various guarantees so that they are achieved He has what he is trying to reach in his investment activity, and the legal protection provided by the rules of governance is one of the most important guarantees that encourage the new investor to carry out his investment activity because of the information provided to him on an ongoing basis, which helps him to make his decision to invest on the basis of a great deal of reassurance and Confidence in what these rules do in protecting it continuously from fraud and manipulation in the companies’ financial statements.