التوافق القانوني بين التزام الشركات المقيدة في البورصة بالأفصاح وحقها في الحفاظ على سرية المعلومات 

Sources

First/ Legal Books:

1. Dr. Ahmed Ali Al-Khasawneh, Legal Provisions for Unfair Competition and Trade Secrets, Dar Wael Publishing, First Edition, 2015.

2. Dr. Ismail Mahmoud Abdel Rahman, Financial Disclosure: Its Importance and Impact on Arab Business, Al-Wafaa Legal Library, First Edition, 2014.

3. Dr. Jamal Abdel Aziz Al-Othman, Disclosure and Transparency in Information Related to Securities Traded on the Stock Exchange, Dar Al-Nahda Al-Arabiya, Cairo, 2010.

4. Dr. Hossam El-Din El-Soghayar, Protecting Undisclosed Information and the Challenges Facing the Pharmaceutical Industry, Dar Al-Fikr Al-Jami’i, Alexandria, 2005.

5. Dr. Hossam Mohamed Issa, Technology Transfer: A Study in the Legal Mechanisms of International Dependence, Dar Al-Mustaqbal Al-Arabi, First Edition, Cairo, 1987.

6. Dr. Hanan Radwan, The Contemporary Accounting Model: The Structure of Accounting Theory, Dar Wael Publishing, First Edition, Jordan, 2003.

7. Dr. Saad Ali Ramadan, Civil Liability Arising from Breach of Confidentiality: A Comparative Study with Islamic Jurisprudence, Dar Al-Nahda Al-Arabiya, 2007.

8. Dr. Samiha Al-Qalyoubi, Industrial Property, Dar Al-Nahda Al-Arabiya, Cairo, Eighth Edition, 2009, p. 415.

9. Dr. Suhair Muntaser, The Obligation to Provide Disclosure, Dar Al-Nahda Al-Arabiya, Cairo, 1990.

10. Dr. Saleh Al-Barbari, Illicit Practices in the Stock Exchange (A Comparative Legal and Economic Study), Legal Support Center, First Edition, Cairo, 2001.

11. Dr. Taher Shawqi Momen, The Securities Sale Contract on the Stock Exchange, Dar Al-Nahda Al-Arabiya, Cairo, 2007.

12. Dr. Abdel-Sabour Abdel-Qawi Ali Masri, The Legal Regulation of Corporate Governance: A Comparative Study, Library of Law and Economics, Riyadh, Saudi Arabia, 2012.

13. Dr. Abdel-Fadil Mohamed Ahmed, Advertising Products and Services from a Legal Perspective, Al-Jalaa Al-Jadeeda Library, Cairo, 1991.

14. Dr. Essam Ahmed Al-Bahji, Commitment to Transparency and Disclosure in Investment, Consumer, and Medical Treatment Contracts, Modern University Office, Alexandria, 2014.

15. Dr. Ammar Habib Jahloul, The Legal System of Corporate Governance, Dar Nipur for Printing and Publishing, Iraq, 2011.

16. Dr. Ghadban Hossam El-Din, Lectures on Governance Theory, Dar Al-Hamed for Publishing and Distribution, Amman, Jordan, 2014.

17. Dr. Muhammad Yusuf Yasin, The Stock Exchange (Stock Exchange Operations, Conflict of Laws, Jurisdiction of Courts), Al-Halabi Legal Publications, Beirut, Lebanon, First Edition, 2004.

18. Dr. Muhammad Yusuf Yasin, The Stock Exchange, Al-Halabi Legal Publications, Lebanon, 2006.

19. Muhammad Awad Abdul-Jawad, Investment in the Stock Exchange: Stocks, Bonds, Securities, Dar Hamed Publishing, First Edition, Amman, 2006.

Second/ Legal Research:

1. Dr. Basim Alwan Ta'ma, "Disclosure of Information in the Stock Market – A Comparative Study of the Philosophical Dimensions of Obligation," published in the Journal of the Message of Rights, University of Karbala, College of Law, Fifth Year, Issue 1, 2013, pp. 63-73.

2. Jawadi Samira and Ben Amara Nawal, "The Extent of Insurance Companies' Commitment to Applying Disclosure and Transparency Rules to Establish Governance Principles: An Application to a Sample of Algerian Insurance Companies," published in the Journal of Financial, Accounting, and Administrative Studies, Volume 6, Issue 3, 2019.

3. Dr. Hamdan bin Darwish Al-Ghamdi, "Disclosure and Transparency and the Penalties for Violating Them as One of the Principles of Corporate Governance in the Saudi System," published in the Journal of the Faculty of Sharia and Law, Al-Azhar University, Volume 21, Issue 5, 2019.

4. Hawas Fathia, "The Legal System of Trade Secrets," published in the Journal of Legal and Political Thought, Volume 4, Issue 2, 2020.

5. Dr. Dana Hama Baqi Abdul Qader and Kwestan Aziz Amin, "Companies' Commitment to Transparency and Disclosure in Stock Markets: A Comparative Analytical Study," published in the University of Development Journal, Volume 5, Issue 2, 2019.

6. Dr. Salem Salal Al-Hasnawi, "The Impact of Financial Disclosure on Financial Performance: An Applied Study of a Sample of Companies Listed on the Iraq Stock Exchange," published in the Kufa Studies Journal, University of Kufa, Volume 57, 2020 (volume not specified).

7. Dr. Samah Hussein Ali, "Protecting Trade Secrets from Unfair Competition," Journal of Humanities, Volume 33, Issue 2, 2015.

8. Sarah Abdul-Malik Abdul-Hamid, "The Role of Accounting Disclosure in Achieving the Quality of Accounting Information: An Analytical Study of the Opinions of a Sample of Financial Analysts," published in the proceedings of the Third Specialized Scientific Conference of the Administrative Technical College - Baghdad, 2017.

9. Suha Anwar Ahmed, "The Pillars of Insider Trading in Companies Listed on the Stock Exchange: A Comparative Study," published in the Journal of Legal Sciences, Volume 37, Part 2, 2023. 10. Dr. Saleh Ahmed Al-Bariri, "Stock Markets and the Exploitation of Insider Information by Those with Confidential Knowledge," a research paper published in the Journal of Sharia and Law, Fifteenth Scientific Conference on Stock Markets and Exchanges, United Arab Emirates University.

11. Dr. Tariq Kadhim Ajil, "Undisclosed Information: Its Nature and Legal Protection," a research paper published in Al-Nahrain Journal of Legal Sciences, Volume 11, Issue 21, 2008.

12. Dr. Abdullah bin Mubarak bin Ibrahim, "Protection of Trade Secrets in the Saudi System," a research paper published in the Journal of Legal and Economic Research, Issue 53, Part 2, 2021.

13. Dr. Walid Samir Abdul-Azim Al-Jabali, "The Effects of Using Financial Standards for Sustainability Accounting on Improving Accounting Disclosure and Enhancing Investor Confidence: An Applied Study on Commercial Banks," a research paper published in the Journal of Accounting Thought, Volume 24, Issue 2, 2020.

Third/ Theses and Dissertations:

1. Ahmed Abdullah Al-Kuwari, Oversight of Stock Exchange Operations, PhD dissertation submitted to the Faculty of Law, Islamic University, Lebanon, 2011.

2. Safia Abdullah Othman Antar, The Role of Disclosure of Non-Financial Information in Improving the Quality of Financial Reports: A Field Study on a Sample from the Sudanese Sugar Company in Khartoum State, Master's thesis submitted to the College of Graduate Studies, Nilein University, 2020.

3. Ammar Abdul Rahman Sabri Dawood, Disclosure Obligation in the Stock Market, Master's thesis submitted to the University of Basra, College of Law, 2020.

4. Nayef Abdul Aziz Hamad Al-Anzi, Disclosure According to the Kuwaiti and Jordanian Securities Commission Laws: A Comparative Study, Master's thesis submitted to the Faculty of Law, Middle East University, 2012.

5. Nabil Yousef Al-Samhan, The Criminal Liability of Insiders for Inside Information in Financial Markets: A Comparative Study, Master's thesis, Faculty of Law, Middle East University, 2013-2014.

6. Hammam Al-Qousi, Illegal Practices in the Stock Market, Master's Thesis submitted to the Faculty of Law, University of Aleppo, 2011.

Fourth/ Laws:

1. Iraqi Temporary Stock Exchange Law No. (74) of 2004.

2. Iraqi Companies Law No. (21) of 1997, as amended.

3. Baghdad Stock Exchange Law No. (24) of 1991, repealed.

4. Iraqi Civil Code No. (40) of 1951, as amended.

5. Irqi Patents and Industrial Designs Law No. (65) of 1970, as amended.

6. Draft Iraqi Securities Law of 2008.

7. Iraqi Labor Law No. (37) of 2015.

8. Iraqi Banking Law No. (94) of 2004.

9. Egyptian Capital Market Law No. (95) of 1992.

10. Executive Regulations of the Egyptian Capital Market Law No. (135) of 1993.

1. Rules for Listing and Delisting Securities on the Egyptian Stock Exchange No. (11) of 2014.

Fifth/ Instructions:

1. Financial Solvency Instructions No. (4) of 2011, as amended.

2. Disclosure Instructions for Companies Listed on the Stock Exchange No. (8) of 2011.

3. Disclosure Instructions for Financial Brokerage Companies No. (9) of 2009, as amended in 2010.

4. Disclosure Instructions for Influencing Ratios No. (10) of 2009.