This study aims to examine Accounting Information, Financial Market and Investors: Who is the first to caput the Impact of Covid-19. financial market and investors are faster than accounting information in capturing the impact of covid 19, as although the accounting information has indicated a decrease in the profitability of companies, it is not statistically noticeable, and that the financial market and through the market returns of shares was the most affected by the investors Because the level of sig morale difference between its averages before and after covid 19 was the smallest, and the effect of covid 19 was inversely in stock returns as the results indicated a decrease in the average returns, and the effect of covid 19 was directly proportional to the volume of shares traded by investors, as the results showed an increase in the average volume Trading in the period after covid 19 compared to before

Accounting Information, Financial Market, Investors, Covid-19

Abdulwahhab, M. T., Al-Dulaimi, A. A. K., & Alkfaajy, E. J. A. (2021). Using Governance Mechanisms to Raise

the Efficiency of Internal Control Performance to Confront Government Corruption in Iraq: An Empirical Study. Webology, 18(2).

Abdulhussein, A. S., & Barrak, J. I. (2021). THE EFFECT OF ACCOUNTING INFORMATION SYSTEMS IN MAXIMIZING FINANCIAL RETURNS AND IMPROVING THEIR INDICATORS: AN EXPLORATORY STUDY OF A SAMPLE OF ELAF ISLAMIC BANK EMPLOYEES. Academy of Entrepreneurship Journal, 27(5).

Abuselidze, G., & Slobodianyk, A. (2019, December). Pandeconomic crisis and its impact on small open economies: a case study of COVID-19. In Energy Management of Municipal Transportation Facilities and Transport (pp. 718-728). Springer, Cham.‏

Agbodjo, S., Toumi, K., & Hussainey, K. (2020). Accounting standards and value relevance of accounting information: a comparative analysis between Islamic, conventional and hybrid banks. Journal of Applied Accounting Research.‏

Aktar, M. A., Alam, M. M., & Al-Amin, A. Q. (2020). Global Economic Crisis, Energy Use, CO2 Emissions, and Policy Roadmap Amid COVID-19. Sustainable Production and Consumption.‏

Al-Dulaimi, A. A. K., & Abdulwahhab, M. T. (2022). Financial Institutions and their Role in the Development and Financing of Small Individual Projects. World Economics and Finance Bulletin, 9, 40-46.

Al-Dulaimi, A., Al Mamoori, M., Al-Khafajy, E., & Abed, A. (2020). The impact of sustainability reporting on profitability in Iraq stock exchange: role of the transparency as moderating variable. International Journal of Supply Chain Management, 9(5), 1717-1723.

Al-gabri, H. M. W., Al-Dulaimi, A. A. K., Jasber, M. A., Hasan, H. F., Wahid, R. G. A., & Mutar, H. K. (2022). The Influence of Sustainability Reporting on Profitability in Iraqi Companies: Role of Information Disclosure as Moderating Variable. Texas Journal of Multidisciplinary Studies, 9, 23-41.

AL-yasar, A. R. A., Hussein, J. M., & Barrak, J. I. (2019). Technical and Legislative Factors Effects on the Efficiency and Effectiveness of Accounting Information Systems and Supply Chain Management. International Journal of Supply Chain Management, 8(1), 482.

Aziz, N. A., Othman, J., Lugova, H., Suleiman, A., behalf of the Economy, O., & Cluster, S. W. (2020). Malaysia's approach in handling COVID-19 onslaught: Report on the Movement Control Order (MCO) and targeted screening to reduce community infection rate and impact on public health and economy. Journal of infection and public health.‏

Baker, H. K., & Puttonen, V. (2017). Investment traps exposed: Navigating investor mistakes and behavioral biases. Emerald Group Publishing.‏

Barua, S. (2020). Understanding Coronanomics: The economic implications of the coronavirus (COVID-19) pandemic.‏

Barrak, J. I., Abdulameer, M. T., & Abdulhussein, A. S. (2019). Balanced scorecard: Of utility or futility in the financial and production sector. Opción: Revista de Ciencias Humanas y Sociales, (21), 660-675.

Beerbaum, D., & Puaschunder, J. M. (2019). A behavioral economics approach to digitalization: The case of a principles-based taxonomy. In Intergenerational Governance and Leadership in the Corporate World: Emerging Research and Opportunities (pp. 107-122). IGI Global.‏

Bogle, J. C. (2017). The little book of common sense investing: the only way to guarantee your fair share of stock market returns. John Wiley & Sons.‏

Chetty, R., Friedman, J., Hendren, N., & Stepner, M. (2020). How did covid-19 and stabilization policies affect spending and employment? a new real-time economic tracker based on private sector data. NBER working paper, (w27431).‏

Coates, B., Cowgill, M., Chen, T., & Mackey, W. (2020). Shutdown: estimating the COVID-19 employment shock. Grattan Institute.‏

David, O. O., & Grobler, W. (2020). Information and communication technology penetration level as an impetus for economic growth and development in Africa. Economic Research-Ekonomska Istraživanja, 33(1), 1394-1418.‏

Dhankar, R. S. (2019). International Financial Reporting Standards. In Capital Markets and Investment Decision Making (pp. 323-352). Springer, New Delhi.‏

Dzhavdatovna, A. Z., & Azimovich, K. B. (2020). The impact of the development of the digital economy on science and education. Вестник науки и образования, (16-1 (94).

Elaoud, A., & Jarboui, A. (2017). Auditor specialization, accounting information quality and investment efficiency. Research in International Business and Finance, 42, 616-629.‏

Elbakry, A. E., Nwachukwu, J. C., Abdou, H. A., & Elshandidy, T. (2017). Comparative evidence on the value relevance of IFRS-based accounting information in Germany and the UK. Journal of International Accounting, Auditing and Taxation, 28, 10-30.‏

Estrin, S., Meyer, K. E., & Pelletier, A. (2018). Emerging economy MNEs: how does home country munificence matter?. Journal of World Business, 53(4), 514-528.‏

Fernandes, N. (2020). Economic effects of coronavirus outbreak (COVID-19) on the world economy. Available at SSRN 3557504.‏

Gudgin, G., Coutts, K., Gibson, N., & Buchanan, J. (2018). The macro-economic impact of Brexit: using the CBR macro-economic model of the UK economy (UKMOD). Journal of Self-Governance and Management Economics, 6(2), 7-49.‏

Hafenbrädl, S., & Waeger, D. (2017). Ideology and the micro-foundations of CSR: Why executives believe in the business case for CSR and how this affects their CSR engagements. Academy of Management Journal, 60(4), 1582-1606.‏

He, P., Niu, H., Sun, Z., & Li, T. (2020). Accounting index of COVID-19 impact on Chinese industries: A case study using big data portrait analysis. Emerging Markets Finance and Trade, 56(10), 2332-2349.‏

Hopper, T., Lassou, P., & Soobaroyen, T. (2017). Globalisation, accounting and developing countries. Critical Perspectives on Accounting, 43, 125-148.‏

Jafri, J. (2019). When billions meet trillions: impact investing and shadow banking in Pakistan. Review of International Political Economy, 26(3), 520-544.‏

Kappen, J., Mitchell, M., & Chawla, K. (2019). Institutionalizing social impact investing: implications for Islamic finance. International Journal of Social Economics.‏

Khudhair, A. A., Norwani, N. M., Ahmed, A. A. H. K., & Aljajawy, T. M. (2019). The Relationship between Corporate Social Responsibility and Financial Performance of Iraqi Corporations: A Literature. Journal of Modern Accounting and Auditing, 15(1), 28-33.

Khudhair, A. A., Norwani, N. M., Khalid, A. A. H., & Aljajawy, T. M. (2019). The relationship between transparency and financial performance in Iraqi corporations. Transylvanian Review of Administrative Sciences, 57(2).

Liu, X., An, H., Li, H., Chen, Z., Feng, S., & Wen, S. (2017). Features of spillover networks in international financial markets: Evidence from the G20 countries. Physica A: Statistical Mechanics and its Applications, 479, 265-278.‏

Mofijur, M., Fattah, I. R., Alam, M. A., Islam, A. S., Ong, H. C., Rahman, S. A., ... & Mahlia, T. M. I. (2020). Impact of COVID-19 on the social, economic, environmental and energy domains: Lessons learnt from a global pandemic. Sustainable production and consumption.‏

Naghdi, S. (2018). Designing and formulating the forecasting model of economic growth by accounting approach. Journal of Knowledge Accounting, 9(3), 39-63.‏

Niesten, E., Jolink, A., & Chappin, M. (2018). Investments in the Dutch onshore wind energy industry: A review of investor profiles and the impact of renewable energy subsidies. Renewable and Sustainable Energy Reviews, 81, 2519-2525.‏

Nurunnabi, M. (2017). Auditors’ perceptions of the implementation of International Financial Reporting Standards (IFRS) in a developing country. Journal of Accounting in Emerging Economies.‏

Nyambara, B. T. (2018). Impact of the Informal Economy in Alleviating Youth Unemployment: A Case Study of Informal Businesses in Harare CBD (Doctoral dissertation, BUSE).‏

Phillips, S. D., & Johnson, B. (2019). Inching to impact: The demand side of social impact investing. Journal of Business Ethics, 1-15.‏

Roychowdhury, S., Shroff, N., & Verdi, R. S. (2019). The effects of financial reporting and disclosure on corporate investment: A review. Journal of Accounting and Economics, 68(2-3), 101246.‏

Sangster, A., Stoner, G., & Flood, B. (2020). Insights into accounting education in a COVID-19 world. Accounting Education, 29(5), 431-562.‏

Sikka, P., & Stittle, J. (2017). Debunking the myth of shareholder ownership of companies: Some implications for corporate governance and financial reporting. Critical Perspectives on Accounting.‏

Somani, M., Srivastava, A. N., Gummadivalli, S. K., & Sharma, A. (2020). Indirect implications of COVID-19 towards sustainable environment: an investigation in Indian context. Bioresource Technology Reports, 11, 100491.‏

Vlacic, B., González-Loureiro, M., & Eduardsen, J. (2019). The Internationalization of SMEs: Strategic Choices Under a Cognitive Approach. In Handbook of Research on Entrepreneurship, Innovation, and Internationalization (pp. 439-466). IGI global.‏

Vo, X. V., & Phan, D. B. A. (2017). Further evidence on the herd behavior in Vietnam stock market. Journal of Behavioral and Experimental Finance, 13, 33-41.‏

Yang, Z., Lu, Y., & Tan, W. (2021). Monetary policy tightening, accounting information comparability, and underinvestment: Evidence from China. Economic Analysis and Policy.‏

Hussein, A., Abdulhssein, A. S., & Edane, J. (2019). The Effect of the Securitization over the Risks Management Concerning the Insurance Facility/Study for a Sample of the Commercial Banks. Journal of University of Babylon for Pure and Applied Sciences, 27(3), 316-330