THE IMPACT OF SUSTAINABLE FINANCIAL REPORTING ON THE EFFICIENCY OF THE PERFORMANCE OF ECONOMIC UNITS: A CASE STUDY

Authors

  • AL- Khafaji Ahmed Kadhim Idan
  • Ibrahim Naeem Hasan

Abstract

The importance of financial reporting in economic units appears as part of the work system, especially that the requirements of the stock market and impose on those units the need to take into account adequate financial reporting in their financial reports, and the stock market has a special importance to the process of financial reporting and economic units contributing to it in order to protect investors And the delivery of information to all other parties regardless of their geographical location or the volume of their dealings.

The role of sustainable information, whether financial or non-financial, contributes to enhancing the financial reporting of the unit, and by conducting a case study of the participating banks, it was concluded that the unit is highly committed to identifying the risks associated with this information by 83% and knowing the period covered by this information by 81% and determining the importance The relative percentage of this information is 80%, and its report includes an appropriate warning about the possibility of achieving current and sustainable information by 82%, and therefore economic units should pay attention to sustainable financial reporting for the purpose of achieving a competitive advantage.

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Published

2022-01-06

How to Cite

AL- Khafaji Ahmed Kadhim Idan, & Ibrahim Naeem Hasan. (2022). THE IMPACT OF SUSTAINABLE FINANCIAL REPORTING ON THE EFFICIENCY OF THE PERFORMANCE OF ECONOMIC UNITS: A CASE STUDY. PalArch’s Journal of Archaeology of Egypt / Egyptology, 18(18), 708-718. Retrieved from https://www.archives.palarch.nl/index.php/jae/article/view/10570