Effect of financial reporting quality and sustainability balanced scorecard on the value and companies performance: (An Applied Study on Companies Listed on the Iraqi Stock Exchange)

• Alwan, Marwa Hussein ^[1] ; Al-Mansouri, Sanaa Harbi ^[1]
  1. [1] University of Sousse

     University of Sousse

     Túnez

     
• Localización: Revista iberoamericana de psicología del ejercicio y el deporte, ISSN 1886-8576, Vol. 18, Nº. 5, 2023, págs. 500-507
• Idioma: inglés
• Enlaces
  • Texto completo (pdf)
• Resumen

  • The present research aims to diagnose the reality of the quality of financial reports in the companies under study and also to emphasize the necessity of employing a sustainability balanced scorecard to improve the value and performance of the companies investigated. To achieve the research aims and test the hypotheses,(35) companies were selected. These companies work in the industrial, services, agricultural, and hotels sectors enlisted within the Iraqi Stock Exchange for the period (2013 - 2018). As for the means of analysis and of testing hypotheses, the statistical program (12 Eviews) was used, and the most important results reached is that there is a positive moral effect of the quality of financial reports on the value and performance of the company. Moreover, there is a moral effect of the Sustainability-balanced scorecard, positive on company performance and negative on company value.

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