Disclosure of Future Information and Its Impact on Profit Quality: An Empirical Study of a Sample of Companies Listed on the Iraq Stock Exchange

The aim of this research is to examine the impact of disclosing future information on earnings quality among a sample of companies listed on the Iraq Stock Exchange. The study seeks to test the effect of the level of disclosure of future information on the company's earnings quality. To achieve the research objective, an empirical study was conducted on a sample of companies listed on the Iraq Stock Exchange, covering the period from 2019 to 2023. The research findings include several key results, most notably: a significant positive impact of the level of disclosure of future information on earnings quality. The research also provides several recommendations for the companies studied, with the most important being the need to strengthen the role of both internal and external audits in verifying the credibility of future information, thus enhancing earnings quality.