Abstract

This study aimed to identify the effect of the information contained in the interim financial reports in stock prices and the importance of the information to investors' decisions.
The Interim Financial Reporting is important aspect in the process of financial disclosure, which contains information needed by the beneficiaries, like investors to carry out investment in securities because the annual time period of financial reporting is long, during it many events occur, some of which substantially so was adopted The Interim Financial Reporting as important aspects of the operations of financial disclosure.
The study included a sample of banks listed in the Iraq stock exchange, to determine the contribution extent of the informational content of interim financial reports in stock prices. And test hypotheses and data analysis was reached results indicate that no significant relation with moral effect between the informational content of interim financial reports and trading indicators during the period of issuing the interim financial reports. and Was reached a number of conclusions that the goal of preparing the interim financial reports is that it provides financial information in less time than a year that required by the Securities Commission from the companies listed on the capital market, which issue the information to investors and users of relevant stakeholders, and issuing the interim financial reports by the listed companies in the Iraqi stock exchange was not obligate on the companies only after issuing instructions No. (8) for the year 2010 disclosure of listed companies.
Also been reached on a number of recommendations including interest to foster the culture of awareness among investors of the importance of the information contained in the interim financial reports as one of the main sources of information that relied upon by investors and creditors in making their decisions, and the interest from the authorities to issue local accounting standards for Interim Financial Reporting .