The Effect Of Integrated Reports In Improving The Informative Content Of Accounting Information To Enhance The Firm Value: An Empirical Study

Abstract

The study seeks to provide insight into the idea and significance of integrated reports, the guidelines and components of their informational content, and the value they provide to organizations. The research community was present at the Iraq Stock Exchange. Conversely, the study sample was selected from the local commercial banks registered in the Iraq Stock Exchange as a purposive sample. The two researchers analyzed and evaluated the primary and secondary research variables to conduct their research. They relied on the financial reports of commercial banks (the research sample) and bulletins from the Iraq Stock Exchange. They used applied and inferential statistical approaches to test and analyze their research hypotheses. They utilized statistical inference and used the data to evaluate the research variables. The primary discovery of the study is that the influence of integrated reports on the company's value is solely manifested through the information content. In other words, the information content variable completely mediates the impact of the independent variable (integrated reports) on the dependent variable (company value). The two academics advised commercial banks to use the International Integrated Reporting (IR) framework due to its ability to convey financial and non-financial information thoroughly and transparently, thereby enhancing credibility.