Abstract

The Extent of Compatibility of Reporting in The Banks of The Iraqi Stock Exchange with The International Integrated Reporting Framework and Its Response to The Requirements of Investors

Rawad Kareem Salloomi , Prof. Dr. Abbas Hamid Yahya

Volume: 12 Issue: 1 2022

Abstract:

The current research aims to show the level of compatibility of current reporting with the international integrated reporting framework (IIRF) and the extent to which this reporting meets the information requirements of investors. To achieve the objectives of the research the researchers relied on the model that was designed by (Zhou et al (2017) to measure the level of compatibility with the IIRF from the reality of the annual reports of ten banks listed on the Iraqi Stock Exchange for the years 2018-2020. In addition, a questionnaire was prepared and distributed to show the extent to which the current reporting meets the requirements of investors, and the researchers concluded that the level of compatibility between the reporting in the research sample banks and the integrated reporting framework amounted to (45.8056%). This percentage represents a low level of compatibility, in addition, it has been concluded that the current reporting reality in the Iraqi environment contains many shortcomings, and therefore it does not meet all the requirements of investors, as investors need more information in order to rationalize their investment decisions.

DOI: http://doi.org/10.37648/ijrssh.v12i01.031

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