International Journal of Transformations in Business Management

(By Aryavart International University, India)

International Peer Reviewed (Refereed), Open Access Research Journal

E-ISSN : 2231-6868 | P-ISSN : 2454-468X

SJIF 2021 : 6.109 | SJIF 2023: 6.35 | ICV 2020=66.47

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Abstract

Vol: 16, Issue: 1 2026

Page: 102-122

The Impact of Adopting Cloud Computing Technology on Reducing the Problem of Accounting Information Asymmetry and Its Reflection on Firm Value: An Empirical Study on a Sample of Companies Listed on the Iraq Stock Exchange

Thamir Hussein Qadir

Received Date: 2025-12-18

Accepted Date: 2026-01-29

Published Date: 2026-02-26

http://doi.org/10.37648/ijtbm.v16i01.007

The project sought to examine how adoption of the cloud computing technology has contributed to alleviating the issue of information asymmetry on accounting and its ultimate implications on the value of the firm against a background of the increasing pace of digital transformation experienced in the business environment, and the implications it has on the quality and transparency of accounting information. The research is important because cloud computing is used to support the effectiveness of the accounting information system, speed up the data processing, and the accessibility of financial information at the appropriate time to the various stakeholders.

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