The impact of The accounting Disclosure of Marketing Costs on Firm Value: An experimental Study on A sample of Selected Iraqi Banks

The aim of the research is to identify the accounting disclosure of marketing costs represented in promotion costs, research and consulting costs, development and training costs borne by the bank, and the impact of these costs and their contribution to improving the level of banking performance and increasing its profitability. As well as increasing the chances of attracting investors in a way that enhances the value of that bank. The research dealt with a sample of (8) banks listed in the Iraqi Stock Exchange, for a period of ten years from 2010 to 2019, at a rate of (80) views. The variable of accounting disclosure of marketing costs was measured by performing a content analysis of the financial reports of banks, while the firm value (the bank) was measured using the (Q-Tobin\'s) scale. The research reached a set of results, the most important of which is that there is a significant effect of disclosing the promotional costs on the bank’s value.