THE EXPECTED ROLE OF INTEGRATED REPORTS IN REDUCING THE ASYMMETRY OF ACCOUNTING INFORMATION IN IRAQ
Keywords:
Integrated report, Asymmetry of Accounting Information, Financial performanceAbstract
The main objective of the research study is to determine the extent to which the expected role of integrated reporting will reduce Iraq's level of accounting information asymmetry. To this end, the researcher relied on a distributed questionnaire (Report Users, Financial Analysts, Faculty) and research has found a moral impact between integrated reports and reducing the asymmetry of Iraq's accounting information, Integrated business reports help reduce problems of accounting asymmetry through improved transparency and accountability and provide a more comprehensive picture of the company's performance by linking financial performance to non-financial performance and thus communicating information to all parties; The research recommends that integrated business reports should be adopted across Iraq's various sectors to reduce the similarity of accounting information and improve investors' decisions
References
Abdel-Al, Mahmoud Musa (2017). Determinants of disclosure in integrated business reports and its impact on
stock market activity: An experimental study on companies listed in the Egyptian Index for Corporate
Responsibility, Journal of Accounting Thought, Faculty of Commerce, Ain Shams University, 21(4), 1110-1148.
Ali, Marwa Al-Sayyid Al-Badawi Muhammad and Afifi, Hilal Abdel Fattah and Najm, Faten Farid Ahmed. (2017).
“The impact of accounting conservatism on information asymmetry in the stock market environment in Egypt:
an empirical study,” Journal of Business Research Studies, Faculty of Commerce, Benha University, 2(37), 605-
Al-Saleh, Awsif Muhammad, Abdel Hafeez, Mazri. (2022). The impact of electronic disclosure in reducing
information asymmetry within the Algerian insurance market, a case study of Alliance Insurance Company for
the period: (2014-2021), Journal of Finance & Markets, 9(2), 369-396.
Ataullah, A., Davidson, I., Le, H. and Wood, G., " Corporate Diversification, Information Asymmetry and Insider
Trading", British Journal of Management, Vol. 25, 2014, PP. 228 – 251.
Basiddiq, H. and Hussainey, K., " Does Asymmetric Information Drive UK Dividends Propensity?", Journal of
Applied Accounting Research, Vol. 13, Iss. 3, 2012, PP. 284 – 297.
Bernardi, C., and Stark, A., Environmental, Social and Governance Disclosure, Integrated Reporting, and the
Accuracy of Analyst Forecasts, The British Accounting Review Journal, Vol. 50, Iss. 1, 2018, PP. 16-31.
Cormier, D., Houle, S. and Ledoux, M., " The incidence of earnings management on information asymmetry in
an uncertain environment: some Canadian evidence", Journal of International Accounting, Auditing and
Taxation, Vol. 22, Iss. 1, 2013, PP. 26-38.
Downloads
Published
How to Cite
Issue
Section
License
This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.
