Optimistic Accounting Disclosure Tone and its Relationship to Corporate Governance for the Period (2019-2023)

This research examines the impact of optimistic accounting disclosure on corporate governance in Iraq from 2019 to 2023. The study seeks to answer several questions, most notably: Does the optimistic tone of accounting disclosure affect the application of corporate governance principles? How strong or weak is this effect? Is it positive or negative?
The significance of this study is in determining the patterns and degree to which Iraqi businesses follow governance principles through accounting transparency, The research relied on accounting data and disclosures published by Iraqi Dedicatedpanies during the specified period.