The role of social disclosure in enhancing the quality of bank profits: An applied study at the National Bank of Iraq
DOI:
https://doi.org/10.32792/universityofthi-qar.v21i2.493Keywords:
social disclosure, enhancing the quality, banking sectorAbstract
This research aims to measure the level of social disclosure in banks and examine its impact on the quality of their earnings, highlighting the importance of social disclosure and its role in enhancing earnings quality. The research also addresses the benefits of preparing social disclosure reports and their role in improving the information environment. The level of social disclosure allows stakeholders, particularly investors, to understand the wealth, performance, and success of banks through the data and indicators included in social disclosure reports. Therefore, a higher level of social disclosure in sustainability reports is expected to contribute to improving the quality of banks' earnings, which will positively impact their market value and share prices.
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