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Information Sciences Letters

Information Sciences Letters

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.

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