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    Impacts of Meaning and Measurement of Risk-on-Risk Disclosure: An Empirical Study
    (Selçuk Üniversitesi, 2023) Mamand, Omed Mohammed; Alagöz, Ali
    The literature on risk has focused on different issues, such as the quantity and quality aspects of risk, how efficiently it is reported, and its role in increasing transparency. The current study aims to investigate the impact of risk meaning and risk measurement (assessment) on risk disclosure. In light of the empirical findings, this research study provides an indepth understanding of the relationship between risk meaning and measurement and risk disclosure. This study considers the perceptions of the stakeholders; investors, shareholders (owners), management, and external auditors, because they are either users of risk disclosure or preparers of this kind of information. The data for the study were gathered using a questionnaire, which was distributed to key stakeholders. The study revealed a positive relationship between the meaning of risk and risk disclosure on the one hand and a positive association between the measurement of risk and risk disclosure on the other. This study extended the literature by providing empirical evidence that disclosure of risk can be affected by the meaning and measurement of risk on one side. Furthermore, Provide information about business environments such as those in Sulaimaniyah, Iraq.
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    Risk Measurement and Valuation and Its Impacts on the Quality of Financial Reporting, an Empirical Study
    (Sosyal Bilimleri Enstitüsü, 2023) Mamand, Omed Mohammed; Alagöz, Ali
    This study investigated the correlation between risk disclosure and the quality of financial reporting. In the aftermath of the financial crisis, the importance of risk disclosure and management practices has been emphasized. Proper measurement of risk is crucial in effective risk management, while the development of financial markets has also impacted the risk landscape. Companies can reap various benefits from risk disclosure, including meeting the growing demand for information from stakeholders and boosting investor confidence by demonstrating the firm's ability to achieve its business goals. Therefore, the aim of this doctoral research is to review the existing literature on risk measurement and disclosure and to propose a comprehensive framework for financial reporting quality. Additionally, this study seeked to shed light on the impact of risk disclosure on financial reporting quality.