Farah Abdul Kadhim Suhail Al Khafaji
University of Al-Qadisiyah

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The Impact of Cybersecurity Risk Disclosure in Financial Reports on Investor Confidence and Reducing Information Asymmetry: An Applied Study in the Middle East Investment Bank for the Period 2016–2025. Farah Abdul Kadhim Suhail Al Khafaji
Jurnal Ekonomi, Manajemen, Bisnis dan Akuntansi Review Vol. 6 No. 1 (2026): June
Publisher : Penerbit Jurnal Indonesia

Show Abstract | Download Original | Original Source | Check in Google Scholar | DOI: 10.53697/emba.v6i1.4192

Abstract

The research aims to explain the effect of disclosure on risks cyber in reports finance on trust investors and reduce non similarity Information from during study applied on bank the east middle for investment for the period 2016–2025. It begins search from hypothesis that more level disclosure on risks cyber contributes in strengthening transparency finance, which leads to lift level trust investors and reduce gap Information technology between administration bank and owners interests and approved the study curriculum descriptive analytical using data annual extracted from reports finance for the bank, with building index for disclosure on risks cyber and its measurement via group from items related security cyber management risks digital. As well it was completed measurement trust investors from during size trading comparison number stocks, in when non similarity information from during the difference between price the offer and the demand. It showed results analysis statistician presence relationship expulsive moral between disclosure on risks cyber confidence investors, and relationship reverse moral between disclosure and not similarity Information which It indicates on that strengthening disclosure contributes in to improve efficiency market financial inside the environment banking . As well, it showed results that variables the officer like size bank profitability the crane finance affect In degrees varying on variables the dependent and he concluded search that disclosure on risks cyber become element basic in strengthening reliability reports finance and support decisions investors on turn in reduction non symmetry information and recommends search necessity adoption banks policies disclosure more inclusive and transparency it relates at risk cyber in what harmonize with developments digital and standards International modern in reports finance.