Publication Details
Abstract
The study aimed to show the impact of the adoption of artificial intelligence technologies in the analysis of the content of financial journalism on improving the quality of accounting disclosure in the published financial statements, by analyzing the role of these technologies in extracting financial indicators, reducing information asymmetry, as well as diagnosing the most prominent challenges associated with their use. The study adopted the descriptive-analytical method, and collected data from a research sample of (103) respondents, including employees in the senior management of telecommunications company agents in Karbala Governorate (Zain Iraq and Asia Cell). In addition to investors, and those working in the field of financial journalism at the Iraq Stock Exchange, as well as academics specialized in accounting and finance. The data were analyzed using the statistical software (SPSS V.24), and the results of the study showed that there is a statistically significant relationship between the use of artificial intelligence technologies in analyzing the content of financial journalism and the quality of accounting disclosure, which contributes to enhancing the accuracy and reliability of financial information and supporting investment and management decisions. The results also showed that technical and organizational challenges continue to be a relative obstacle to the optimal adoption of these technologies. The study concluded that the use of artificial intelligence technologies is an effective tool in improving the quality of accounting disclosure and reducing the information gap between the relevant parties, and recommended the need to promote the adoption of these technologies by companies and related institutions, especially telecommunications companies and financial media institutions, with attention to qualifying human cadres and developing supportive regulatory frameworks.