Sustainability Analysis of the Company Financial Reports

Authors

Naseem Yousif Hanna Al-Lallo, Department of Accounting, Salahuddin University, Kurdistan Region, IraqFollow
Saad Salih Hussein, Department of Accounting, Tikrit University, Tikrit, IraqFollow

Abstract

In this paper, we analyze financial reports to measure the degree of harmonization between the disclosure in financial statements and sustainability reports. Content analysis has been employed to measure the harmonization degree to reveal the extent of complying with the sustainability reports. The sample contains thirteen Iraqi companies listed in the Iraqi stock exchange. It is shown that a low level of harmonization between financial statements disclosure and the sustainability reports. Nevertheless, the study found real interest by the Iraqi companies to adopt a standard of sustainable reports.

Recommended Citation

Yousif Hanna Al-Lallo, Naseem and Salih Hussein, Saad (2022) "Sustainability Analysis of the Company Financial Reports," Information Sciences Letters: Vol. 11 : Iss. 4 , PP -.
Available at: https://digitalcommons.aaru.edu.jo/isl/vol11/iss4/11