This research was designed to determine the relationship between corporate social responsibility (CSR) and financial performance and the moderating effect of informational transparency on the relationship. CSR in this study refers to reporting in economic, environment, and social dimensions. Stakeholder and legitimacy theories were used to explain the relationships. Data were collected from annual reports of 25 selected companies listed in Iraq Stock Exchange (ISX) from 2014 to 2017. Panel data regression techniques namely Fixed Effects estimation, Random Effects estimation and Pooled Ordinary Least Squares (OLS) regression were carried out.The results of this study showed that the level of CSR disclosures in Iraq are considerably low and the levels of financial performance measured as a Return on Equity (ROE) and Return on Assets (ROA)) showed mixed results (low and moderate). The level of informational transparencies showed an uptrend across indicators namely Ownership Str.....

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