University of Basrah Doctoral Dissertation Examines the Impact of Integrated Accounting Disclosure on Financial Performance and Market Value
A doctoral dissertation at the College of Administration and Economics, University of Basrah, examined the impact of accounting disclosure of integrated reports on the financial performance and market value of companies.
The dissertation, submitted by researcher Ali Fadhil Jaber, aimed to examine the nature of this impact over both the short and long terms. It adopted deductive and inductive approaches, developed a quantitative disclosure index, and analysed the annual reports of 40 Iraqi, Emirati, Saudi, and Jordanian companies over the period 2016–2024, using panel data analysis and the ARDL model.
The study concluded that integrated disclosure has a significant impact, with the nature and magnitude of this impact varying by country and time horizon.
It recommended supporting disclosure practices to enhance transparency, strengthen investor confidence, and improve the efficiency of economic decision-making.
Department of Media and Government Communication
