College of Administration and Economics – University of Kerbala has discussed the Ph.D. dissertation which is entitled “application of sustainability accounting standard (FB-MP) and its impact on quality of reporting and company value”.
The study, submitted by Basim Abdul Hassan Aboud Al-Qassab, aims at studying (FB-MP) standard, which is concerned with the meat, poultry and dairy industries in agricultural companies, and determining its impact on quality of reporting.
The study finds out that there is an impact and correlation between sustainability accounting standards, quality of reporting in reports, and value of the company, and this correlation varies between direct, inverse, strong, and moderate.
The study recommends that companies adopt SASB standards to improve their performance and level of reporting quality in their accounting reports. This is to create a competitive advantage between companies and help investors making investment decisions.
