{"id":9586,"date":"2024-03-18T07:23:45","date_gmt":"2024-03-18T04:23:45","guid":{"rendered":"https:\/\/uokerbala.edu.iq\/en\/?p=9586"},"modified":"2024-03-18T07:23:45","modified_gmt":"2024-03-18T04:23:45","slug":"university-of-kerbala-discussing-a-ph-d-dissertation-on-application-of-sustainability-accounting-standard-fb-mp-and-its-impact-on-quality-of-reporting","status":"publish","type":"post","link":"https:\/\/uokerbala.edu.iq\/en\/university-of-kerbala-discussing-a-ph-d-dissertation-on-application-of-sustainability-accounting-standard-fb-mp-and-its-impact-on-quality-of-reporting\/","title":{"rendered":"University of Kerbala Discussing a Ph.D. Dissertation on Application of Sustainability Accounting Standard (FB-MP) and its Impact on Quality of Reporting"},"content":{"rendered":"<p><span style=\"font-size: 14pt\">College of Administration and Economics &#8211; University of Kerbala has discussed the Ph.D. dissertation which is entitled &#8220;application of sustainability accounting standard (FB-MP) and its impact on quality of reporting and company value&#8221;.<\/span><br \/>\n<span style=\"font-size: 14pt\">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.<\/span><br \/>\n<span style=\"font-size: 14pt\">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.<\/span><br \/>\n<span style=\"font-size: 14pt\">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.<\/span><\/p>\n<p><img fetchpriority=\"high\" decoding=\"async\" class=\"alignnone size-medium wp-image-9587\" src=\"https:\/\/uokerbala.edu.iq\/en\/wp-content\/uploads\/sites\/7\/2024\/03\/IMG_8633-300x200.jpg\" alt=\"\" width=\"300\" height=\"200\" srcset=\"https:\/\/uokerbala.edu.iq\/en\/wp-content\/uploads\/sites\/7\/2024\/03\/IMG_8633-300x200.jpg 300w, https:\/\/uokerbala.edu.iq\/en\/wp-content\/uploads\/sites\/7\/2024\/03\/IMG_8633-1024x683.jpg 1024w, https:\/\/uokerbala.edu.iq\/en\/wp-content\/uploads\/sites\/7\/2024\/03\/IMG_8633-768x512.jpg 768w, https:\/\/uokerbala.edu.iq\/en\/wp-content\/uploads\/sites\/7\/2024\/03\/IMG_8633-1536x1024.jpg 1536w, https:\/\/uokerbala.edu.iq\/en\/wp-content\/uploads\/sites\/7\/2024\/03\/IMG_8633-2048x1365.jpg 2048w, https:\/\/uokerbala.edu.iq\/en\/wp-content\/uploads\/sites\/7\/2024\/03\/IMG_8633-272x182.jpg 272w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/> <img decoding=\"async\" class=\"alignnone size-medium wp-image-9589\" src=\"https:\/\/uokerbala.edu.iq\/en\/wp-content\/uploads\/sites\/7\/2024\/03\/IMG_8655-300x200.jpg\" alt=\"\" width=\"300\" height=\"200\" srcset=\"https:\/\/uokerbala.edu.iq\/en\/wp-content\/uploads\/sites\/7\/2024\/03\/IMG_8655-300x200.jpg 300w, https:\/\/uokerbala.edu.iq\/en\/wp-content\/uploads\/sites\/7\/2024\/03\/IMG_8655-1024x683.jpg 1024w, https:\/\/uokerbala.edu.iq\/en\/wp-content\/uploads\/sites\/7\/2024\/03\/IMG_8655-768x512.jpg 768w, https:\/\/uokerbala.edu.iq\/en\/wp-content\/uploads\/sites\/7\/2024\/03\/IMG_8655-1536x1024.jpg 1536w, https:\/\/uokerbala.edu.iq\/en\/wp-content\/uploads\/sites\/7\/2024\/03\/IMG_8655-2048x1365.jpg 2048w, https:\/\/uokerbala.edu.iq\/en\/wp-content\/uploads\/sites\/7\/2024\/03\/IMG_8655-272x182.jpg 272w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/p>\n<p>&nbsp;<\/p>\n","protected":false},"excerpt":{"rendered":"<p>College of Administration and Economics &#8211; University of Kerbala has discussed the Ph.D. dissertation which is entitled &#8220;application of sustainability accounting standard (FB-MP) and its impact on quality of reporting and company value&#8221;. The study, submitted by Basim Abdul Hassan Aboud Al-Qassab, aims at studying (FB-MP) standard, which is concerned with the meat, poultry and 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