Search Results for disclosure-quality
Abstract
This study evaluates how International financial reporting standards (IFRS) can control the development of sustainable and fair value of economic entities through the governance role. Following the growing dynamism of the global business world and the growing demands of transparency and accountability, the International Financial Reporting Standards (IFRS) that have been created by the International financial reporting standards Board (IFRSB) are now instrumental to the quality of financial reporting and accruing greater investor and stakeholder trust. In addition, the implementation of these standards in the framework of the effective governance system also helps in enhancing financial and non-financial disclosure concerning sustainability that helps in attaining the long-term value taking into account both economic, social and environmental aspects. The methodology in the study was descriptive-analytical. The sample size of 50 accountants and auditors of different companies was employed to create data using a questionnaire. Analytical data was conducted on the basis of SPSS software and path analysis models. The research model contained three key variables namely, the governance role of IFRS, which serves as the independent variable, the quality of disclosure and transparency, which relates to sustainability as the mediator variable, and the generation of sustainable fair value as dependent variable. The findings showed the direct and indirect influence of governance on sustainable value creation wherein disclosure quality was a partial mediator in such a connection. The results indicate that when corporate governance is combined with the use of international standards, the transparency and corporate responsibility increase and this adds to the long-term corporate value as well as supporting sustainable development and equity among the stakeholders.
Abstract
This study aimed to identify the role of using the ESG sustainability indicators in enhancing the quality of reporting in economic units, what are the determinants that hinder ESG reporting, and what are the effects of ESG reporting. The deductive approach was used to clarify the triple concept of sustainability, as well as the quality of reporting and the use of the inductive approach in the exploratory study was formulated to verify the research hypotheses with two axes. The first axis measures the effects of the quality of triple sustainability reporting, and the other axis is about the determinants of the quality of triple sustainability reporting. A survey was conducted from the research sample and it was concluded that triple sustainability reporting has a good impact on the markets and is Among the news that the markets interact with, as for the determinants, it was found that there is a legislative and regulatory deficiency in the Iraqi environment for reporting on ESG.