الالتزام بتطبيق معايير الإبلاغ المالي المستدام وتأثيره في تحسين جودة القدرة التنبؤية للمعلومات المحاسبية

RP-Commitment to Implementing Sustainable Financial Reporting Standards and Its Impact on Improving the Quality Of Predictive Capacity .pdf

This research aims to examine the impact of adherence to sustainable financial reporting standards on the predictive quality of accounting information. These standards are a key tool for enhancing transparency and accountability within companies by providing reliable information that reflects financial, social, and environmental performance. The theoretical approach was based on a review of relevant literature, while the practical approach was based on a descriptive exploratory approach. A questionnaire was designed with four main axes to measure sustainable financial reporting standards, the predictive capacity of accounting information, the usability of information, and its transparency. One hundred and sixty-five questionnaires were distributed, (159) valid questionnaires were retrieved for analysis, and (6) questionnaires distributed to employees of companies listed on the Iraq Stock Exchange were rejected. The study used SPSS 24 and multiple statistical tools.
The results show that adherence to sustainable financial reporting standards improves the quality of accounting information and the predictive power of the information used by various stakeholders. Furthermore, it was found that accounting information consistent with sustainability standards reduces uncertainty and enables investors and decision-makers to make informed choices.