The impact of Management Ability in Reporting Integrated reports and its Reflection on the Value and Continuity of the Company

Presented to

The Council of the College of Administration and Economics – Karbala University It is part of the Requirements for the Degree of Master of science in accounting

By

Ahmed Khaled Mejbel AL-Jubouri

Supervised by

Assistant ProfessorAmal Muhammad Salman

Abstract

This research aims to measure the impact of managerial ability in integrated reporting and how this reflects on the value and continuity of the company. The research seeks to achieve several objectives, including determining the impact of managerial ability on company value and continuity by averaging integrated reporting, in addition to determining the effect of both managerial ability and integrated reporting on company value and continuity separately. The descriptive analytical approach will be used to describe the research variables and measure the degree of administrative ability by calculating the overall efficiency of the banking sector and using the multiple deviation equation, in addition to measuring the integrated reporting ratio through the zero scale (0.1), and measuring the company’s value by measuring market performance by Tobin’s Q, in addition to Measuring company continuity by predicting financial failure using the Altman model equation for non-industrial companies and analyzing financial statements using SPSS, EViews and Amos programs. Nine Iraqi banks will be studied during the period from 2017 to 2023 to achieve the objectives of the study.

The results showed a positive and statistically significant effect of both administrative ability and integrated reporting on company value. Integrated reporting also emerged as a partial mediator in the relationship between managerial ability and firm value. Based on these results, we recommend the need to strengthen management capabilities and improve the quality of financial and non-financial reports to increase the value of the company and ensure its continuity in the market.

Keywords: administrative ability, integrated reporting, company value, company continuity

The impact of Management Ability in Reporting Integrated reports and its Reflection on the Value and Continuity of the Company

Presented to

The Council of the College of Administration and Economics – Karbala University It is part of the Requirements for the Degree of Master of science in accounting

By

Ahmed Khaled Mejbel AL-Jubouri

Supervised by

Assistant ProfessorAmal Muhammad Salman

Abstract

This research aims to measure the impact of managerial ability in integrated reporting and how this reflects on the value and continuity of the company. The research seeks to achieve several objectives, including determining the impact of managerial ability on company value and continuity by averaging integrated reporting, in addition to determining the effect of both managerial ability and integrated reporting on company value and continuity separately. The descriptive analytical approach will be used to describe the research variables and measure the degree of administrative ability by calculating the overall efficiency of the banking sector and using the multiple deviation equation, in addition to measuring the integrated reporting ratio through the zero scale (0.1), and measuring the company’s value by measuring market performance by Tobin’s Q, in addition to Measuring company continuity by predicting financial failure using the Altman model equation for non-industrial companies and analyzing financial statements using SPSS, EViews and Amos programs. Nine Iraqi banks will be studied during the period from 2017 to 2023 to achieve the objectives of the study.

The results showed a positive and statistically significant effect of both administrative ability and integrated reporting on company value. Integrated reporting also emerged as a partial mediator in the relationship between managerial ability and firm value. Based on these results, we recommend the need to strengthen management capabilities and improve the quality of financial and non-financial reports to increase the value of the company and ensure its continuity in the market.

Keywords: administrative ability, integrated reporting, company value, company continuity