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  • 标题:The impact of the sustainable development dimensions on the quality of financial reports
  • 本地全文:下载
  • 作者:Rizgar Abdullah Saber Jaff ; Farhad Rafaat Ali Al-Kake ; Nawzad Majeed Hamawandy
  • 期刊名称:Accounting
  • 印刷版ISSN:2369-7393
  • 电子版ISSN:2369-7407
  • 出版年度:2020
  • 卷号:7
  • 期号:2
  • 页码:363-372
  • DOI:10.5267/j.ac.2020.11.016
  • 出版社:Growing Science
  • 摘要:This study aimed at testing the potential impact of the disclosure of the main variables of sustainable development on the quality of financial reports, in a developing country, Iraq, where there is a lack of research in this area. To achieve its goal this study relied on an analysis of a sample from 91 financial reports of the Iraqi commercial banks listed on the Iraq Stock Exchange during the period 2012-2018. Our results prove that disclosure of the dimensions of sustainable development as a whole has a positive impact on the quality of financial reports in commercial banks in Iraq. The paper recommends conducting more research and studies on the dimensions of sustainable development in the future for other sectors such as industrial and service sectors linking it with other variables such as the cost of capital, or inconsistency of information.
  • 关键词:Sustainable development; Quality of financial reports; Iraqi commercial banks
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