Adopting an integrated Reporting Approach in Accordance with Sustainability Standards to Improve The Media Content of Accounting Information and Its Reflection in The Value of The Company
Presented to
Thesis submitted to the Board of the College of Administration and Economics – University of Karbala, which is part of the Requirements for the Degree of Doctor of Philosophy in Accounting
Of the student
Hanan Abdel Amir Imran Humairi
Supervised by
Assistant Professor Dr. Amal Mohammed Salman al – Tamimi
approved statistical tests were carried out using both the statistical package program (SPSS) and the spreadsheet program (Excel), the statistical analysis program ( Eviews) and (Amos).
The media content of the accounting information of integrated reports in accordance with sustainability standards contributes to reducing the information gap between decision makers within the company (sample research banks), stakeholders and investors by enhancing the appropriateness and honest representation of accounting information, and also found that integrated reporting in banks (sample research) was within the acceptable level to a certain extent, and the company’s decisions (sample research banks) are influenced by the characteristics of accounting information, which includes the appropriateness and honest representation of that accounting information, which helps users and management to predict expected profits and market share in the future, as well as integrated reports have positive direct effects statistically significant in Accounting Information, and accounting information has positive direct effects statistically significant in the value of the company – banks research sample, and integrated reports have positive direct effects statistically significant in the value of the company – banks research sample – direct impact, that is, the effects of integrated reports in the value of the company – banks research sample – and is not reflected by appropriate centering and truthful representation of Accounting Information.
Based on the above findings, the researcher recommends that the management of banks listed on the Iraq Stock Exchange pay increased attention to integrated reports through its general framework and elements of its content, because of its impact on continuing to create value for them, enhance their reputation and contribute to attracting more investments and capital that help them expand their business, as well as keeping abreast of the global trend in reporting according to the Integrated Reporting Framework (IR), disclosure of financial and non-financial information, because of the need for continuity and sustainability of the company, as the disclosure of sustainability standards (SASB standards) should be increased and improved transparency of reporting, showing greater attention to the appropriate and truthful representation of accounting information because of its role in the process of forecasting future events and helping users of that information in rationalizing their decisions and the possibility of differentiation between the available investment opportunities.
