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Sustainability Analysis of the Company Financial Reports |
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PP: 1103-1108 |
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doi:10.18576/isl/110411
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Author(s) |
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Naseem Yousif Hanna Al-Lallo,
Saad Salih Hussein,
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Abstract |
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| 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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