Abstract
This research aims to clarify the relationship of the timing of issuance of financial reports with the pricesof companies' shares, as well as to identify the effects of non-compliance with the timing of issuance of financialreports, as the importance of the research stems from the importance of the information contained in the financialreports because financial reports are the outcome of the financial and accounting operations prepared by theaccountants to show the results of the business of the economic unit The research was conducted on 8 companiesfrom the banking and industry sectors and for the years 2018 and 2019 in the Iraq Stock Exchange. The results of theresearch concluded that the timing of the issuance of financial reports has an impact on the prices of companies’shares, as the share prices of companies that adhere to the timing of issuing financial reports increase and the shareprices of companies that are lowered Delay in issuing financial reports promptly.Second:
