The Intermediary Role of Sustainability Reporting Governance on the Relationship Between Accounting Conservatism and the Quality of Financial Reports.
- Post by: Muthanna mjdes
- October 23, 2022
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Qasim Mohammed Dahash & Safa Eltayf Abdlamer
Universty Of Basrah Al-Furat Al-Awsat Technical Universty
Abstract
The research aims to demonstrate the impact of the application of the governance of sustainability reports on the level of accounting conservatism adopted by the administration in preparing financial reports, by achieving the highest possible quality of financial reports in a way that helps to meet the needs of users. The following hypothesis has been put forward: Accounting conservatism can help in improving the quality of financial reports in the light of the application of sustainability reporting governance. The research community is represented by the Iraqi industrial companies. The research sample is represented by the General Company for the Battery Industry, which is one of the formations of the Iraqi Ministry of Industry and Minerals, for the years 2017, 2018, 2019. A set of conclusions have been reached, the most important of which was that accounting conservatism can help in improving the quality of financial reports for economic units in the light of the application of sustainability reporting governance. The research presented a set of recommendations, the most important of which is the interest in the methods of preparing the financial statements and the need to adopt the disclosure of sustainability reports to increase the accuracy of the administrative decisions taken by the beneficiaries. This is done by obtaining financial information that enjoys a degree of quality, which is one of the important factors in making decisions and improving the value of the company in general.
DOI:10.52113/6/2021-11-4/68-80
