The modified role of the company's characteristics in the relationship of accounting disclosure transparency with the restatement of financial statements: Evidence from Iraq

The research aims to demonstrate the transparency relationship of accounting disclosure with restatement financial statements in light role company's characteristics within Iraqi industrial and banking sector. sample included reports certain companies banks listed on Iraq Stock Exchange that summarized 16 companies, selected from two different sectors, namely; sector (eight banks), companies), (2011) (2021) (176) views. has been measured through Standard Poor s' model. This measure is considered one most important best measures used ever. But reissue was by a dummy variable (1,0), latter being six (company size, company profitability, leverage, age, industry type, ownership structure). Research concluded there (positive) correlation between under respective (Company Size, Company Industry type). That is, as these increase, they will strengthen variables, well negative Company's represented (Ownership When excluding this property be more positive. As for (profitability, leverage) not recorded significant impact variables.