تطبيق معيار محاسبة الاستدامة ( FB-MP) وتأثيره في جودة الإبلاغ وقيمة الشركة

Rp-Applying the sustainability accounting standard (FB-MP) and its impact on the quality of reporting and company value.pdf

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The research objective to know the relationship between the application of sustainability accounting standards, including the (FB-MP) standard, which specializes in the meat, poultry, and dairy industry in agricultural companies, and its relationship to the quality of reporting in accounting reports, in that companies’ pursuit of sustainable development through adherence to their standards and measurement indicators is one of the factors. Which improves the quality of reporting in accounting reports. And measuring the impact of reporting quality on company value. By analyzing the reports of the research sample companies published in the Iraqi Stock Exchange. The problem of the research stems from the weak disclosure of Iraqi companies operating in the agricultural sector and listed on the Iraqi Stock Exchange about the indicators of the sustainability standard (FB-MP) in their published reports, due to their main and important role in enhancing the quality of financial reporting, as the quality of reporting has become an important place in the business world today. Because it is consistent with international accounting standards and because of its impact on improving the value of the company, it has not received full attention from agricultural companies in Iraq. The importance of research is highlighted by the importance of sustainability accounting standards (SASB standards) and their indicators, which include financial and non-financial information reported in… Accounting reports in that this information complements each other and is not shaded and transparent, which increases the confidence of external parties in it to rationalize their investment decisions. The study included (4) companies in the agricultural sector for the period (2016-2022), as the level of reporting of financial and non-financial information (SASB standards) was measured through the use of sustainability accounting standards for the meat, poultry and dairy industry (FB-MP) standard. . And measuring the quality of reporting by analyzing the statements of the research sample companies to determine the qualitative characteristics of the accounting information in the accounting statements using solid indicators that match what is stated in the conceptual framework of financial accounting. The results of the research showed that companies recorded a weakness in disclosing indicators measuring the sustainability standard (FB-MP) if they reached (21.35%). The quality of financial reports is low (35.475%). As for the relationship between the value of companies and the level of sustainability reporting.