Determinants of Disclosure in Integrated Reporting and Its Effect on The Quality of Accounting Information: An Experimental Study on Companies listed on the Iraq Stock Exchange

Abstract

The study aimed to define the determinants of disclosure in integrated reports and its impact on the quality of accounting information. By applying the method of binary logistic regression to a sample of 40 companies listed on the Iraq Stock Exchange during the time (2017-2019). The study found that, relative to other firms, larger companies that are distinguished by a high degree of governance have more transparency of Integrated reports information, and that such disclosure has a positive effect on the quality of accounting information. At the same time, there was no impact of financial performance on the disclosure of integrated reports. Therefore the findings of the study provide evidence of the Benefits achieved by Iraqi companies as a result of the disclosure of such studies. The study findings also provide data that confirms and supports the regulatory authorities' decisions to requiring additional disclosure requirements for companies.