The quality of integrated reporting and its impact on the value of economic units listed in the Iraq Stock Exchange

Abstract

This research aims to know the extent of the impact of the quality of integrated reporting on the value of the economic units of the research sample, as well as measuring the correlation between the quality of integrated reporting and the value of economic units, based on the published financial reports of the research sample listed in the Iraq Stock Exchange, if the results of the analytical research of the annual financial reports showed a direct correlation between the two variables with a strength of 69.9%, it is also noted that the level of significance of the test Sig. (2-tailed) was 0.000 which is much less than the acceptable error level in the social sciences and is determined by 0.05, and there is a direct effect between the independent and dependent variables, or in other words, any increase in the independent variable (quality of integrated reporting) by one degree leads to an increase of 74.2% in the dependent variable (value of economic units) and represents a good percentage.