THE REFLECTION OF ACCOUNTING DISCLOSURE ACCORDING TO THE INTEGRATED REPORTS ON THE QUALITY OF ACCOUNTING INFORMATION (An Analytical Study on a Sample of Iraqi Companies)

Abstract

The aim of the study is to know the role played by the principle of disclosure according to the integrated reports in the Iraqi companies, to increase the quality of accounting information provided to the various users, through increasing the application of international standards, which reflect the good image of the companies in the eyes of the users, and an analytical study was conducted to find out this on a sample of Iraqi companies. At the rate of one company for each sector for three years (2020 to 2022), and through that, a set of conclusions and recommendations were reached, the most important of which are, The integrated reports play an effective role in changing the perception of investors who use the financial reports provided by Iraqi companies. Changing the disclosure methods of the company changes the form of the financial reports and makes them appear in a way that changes the perception of users. The integrated reports are represented by the ideal disclosure provided by the Iraqi companies, which contributes to presenting the ideal image of the companies from the point of view of the various users.