http://www.iaeme.com/IJM/index.asp 337 editor@iaeme.com International Journal of Management (IJM) Volume 11, Issue 11, November 2020, pp. 337-349. Article ID: IJM_11_11_033 Available online at http://www.iaeme.com/ijm/issues.asp?JType=IJM&VType=11&IType=11 Journal Impact Factor (2020): 10.1471 (Calculated by GISI) www.jifactor.com ISSN Print: 0976-6502 and ISSN Online: 0976-6510 DOI: 10.34218/IJM.11.11.2020.033 © IAEME Publication Scopus Indexed THE ROLE OF DISCLOSURE OF FUTURE FINANCIAL INFORMATION IN MAXIMIZING THE VALUE OF COMPANY IN IRAQI INDUSTRIAL COMPANIES Khaled Abdel Sabour Mohamed Department of Accounting, Mazaya University College, Iraq, The Higher Institute for Advanced Studies, Egypt. Abbas Jumaah Al-Waeli Department of Accounting, Faculty of Management and Economics, University Pendidikan Sultan Idris, Malaysia Hasanain Salim Rasheed Department of Office Management, Technical institute for Administration, Middle Technical University-Iraq ABSTRACT This study aims to measure the compliance of listed industrial companies with all future financial disclosure items according to the Iraqi laws and regulations and its impact in maximizing the value of companies. This study employs content analysis to measure the financial disclosure level of the Iraqi stock exchange (ISX) listed industrial companies. The study sample included 10 ISX-listed industrial firms for the fiscal years between 2013 and 2017. It was found that disclosure significantly affects (0.000) company value with a moderate correlation (0.781). The average level of disclosure for the 10 industrial companies is 0.5314. The major conclusion reached by this study is that any increase in the disclosure that leads to increased company value and expanded information disclosure can strengthen capital market and facilitate investors in making the most apt decisions. In addition, the research contribution in solving the problem of the impact of financial disclosure on the value of the company in order to obtain a higher market value, that lead to contributes to attracting external parties through the application of financial indicators used in this study. This study recommends that to increase in the level of financial disclosure items in annual reports of all sectors in ISX. Keywords: Financial Disclosure, Financial Reporting, Company Value, Financial Information and Iraqi Industrial Companies.