Academy of Accounting and Financial Studies Journal (Print ISSN: 1096-3685; Online ISSN: 1528-2635)


The Role of Integrated Reporting Information Disclosure on Enhancing the Firm Value: An Applied Study to a Sample of Banks Listed in the Iraqi Stock Exchange

Author(s): Affaq Thanoon Ibrahem

The objective of this research is to test and analyze the relationship between the level of disclosure of integrated reporting information and the firm value in a sample of (15) banks listed on the Iraqi Stock Exchange. The time limits of this sample were 10 years from (2011) to (2020) so that the number of views covered by the research are (150) views. The research found a positive significance impact of the level of disclosing integrated report information in the value of the research sample banks, indicating that the disclosure of integrated reports contributes to many benefits and advantages, including: providing financial and non-financial information that contribute to meeting the needs of stakeholders and enhance their confidence in the information provided by the Banks, and clarifying the extent to which the Banks is able to create and maintain a value in the long term in addition to the threats and consequences that the Banks is likely to face in the future.

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