摘要：The importance of corporate governance increased after the 2008 financial crisis that affected the United States and worldwide. Its importance stems from its contribution to achieving economic development and overcoming financial crises. It improves economic efficiency and economic growth. The research focuses on the corporate governance rules and demonstrates the impact on financial reporting in Iraq. The relationship between corporate governance and financial performance received wide attention from researchers in the last decade. However, several researchers have investigated the connection in the past. The mixed findings of the research cast doubt on the notion of a direct and universal relationship between corporate governance rules and financial reporting. The researcher examines the issue to address the effect of corporate governance’s rules on financial reporting issues in Iraq. The researchers use the descriptive and analytical approach in conducting the study. They collect the primary and secondary data using a questionnaire by distributing it to one hundred and fifty Board of Directors and executives serving the joint-stock companies listed on the Iraq Stock Exchange. The statistical analysis program (SPSS) analyzes the data and tests the hypotheses in analyzing data and testing. The study found a range of crucial results relating to the governance rules. The rules significantly enhance the quality of financial reports.
关键词：the rules of corporate governance;financial performance
