The Role of Environmental and Social Disclosure in Enhancing the Quality of Accounting Profits: An Applied Study in the Bank of Asia of Iraq
| المصدر: | مجلة القادسية للعلوم الإدارية والاقتصادية |
|---|---|
| الناشر: | جامعة القادسية - كلية الادارة والاقتصاد |
| المؤلف الرئيسي: | Radi, Nawal Harbi (Author) |
| مؤلفين آخرين: | Owaini, Abbas Aadi (Co-Author) |
| المجلد/العدد: | مج26, ع2 |
| محكمة: | نعم |
| الدولة: |
العراق |
| التاريخ الميلادي: |
2024
|
| الصفحات: | 229 - 248 |
| ISSN: |
1816-9171 |
| رقم MD: | 1526769 |
| نوع المحتوى: | بحوث ومقالات |
| اللغة: | الإنجليزية |
| قواعد المعلومات: | EcoLink |
| مواضيع: | |
| كلمات المؤلف المفتاحية: |
Disclosure | Disclosure of the Environmental Dimension | Disclosure of the Social Dimension | Quality of Accounting
|
| رابط المحتوى: |
الناشر لهذه المادة لم يسمح بإتاحتها. |
| المستخلص: |
The research aims to measure environmental and social disclosure and its reflection on the quality of accounting profits while demonstrating the importance of disclosure of the environmental and social dimension and its impact on enhancing the quality of accounting profits, as well as the benefits of preparing reports on the environmental and social dimension and improving the information environment. Beneficiaries, including investors, can know the strength, performance and success rate of the economic unit through environmental and social disclosure, sustainability reports and the information they contain. Therefore, the greater the level of disclosure about the environmental and social dimension that the economic unit carries out through sustainability reports, it is expected to increase the quality of accounting profits and then be reflected in an increase in the value of its shares. |
|---|---|
| ISSN: |
1816-9171 |
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