THE ROLE OF INTEGRATED REPORTING IN PROMOTING CULTURAL DIMENSIONS AND ITS REFLECTION ON THE VALUE OF ECONOMIC UNITY-AN ANALYTICAL STUDY OF A SAMPLE OF COMMERCIAL BANKS DECLARED IN THE IRAQ STOCK EXCHANGE

Authors

  • Ahmed Hasan Ali AL- Mamoori College of Administration and Economics, Babylon University, Iraq.
  • Bouri Abdelfettah Universite of Sfax Management Institute

Keywords:

Integrated reporting, cultural dimensions

Abstract

This study aims to show the role of integrated reporting in enhancing the cultural dimensions within the commercial banks listed in the Iraq Stock Exchange, and to analyze the extent to which this role is reflected on the value of the economic unit . The interest in this topic came in light of the increasing importance of comprehensive disclosure, which is not limited to financial information, but also includes non-financial capital, which is a key pillar in building the bank's identity and enhancing the confidence of its customers

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Published

2025-05-27

Issue

Vol. 46 (2025): WEFB

Section

Articles

License

Creative Commons License

This work is licensed under a Creative Commons Attribution-NonCommercial-NoDerivatives 4.0 International License.

How to Cite

THE ROLE OF INTEGRATED REPORTING IN PROMOTING CULTURAL DIMENSIONS AND ITS REFLECTION ON THE VALUE OF ECONOMIC UNITY-AN ANALYTICAL STUDY OF A SAMPLE OF COMMERCIAL BANKS DECLARED IN THE IRAQ STOCK EXCHANGE. (2025). World Economics and Finance Bulletin, 46, 215-229. https://scholarexpress.net/index.php/wefb/article/view/5238