The impact of forward-looking disclosure on the transparency of integrated reporting through identifying risks and opportunities, developing strategies, and allocating resources.
{"title":"The impact of forward-looking disclosure on the transparency of integrated reporting through identifying risks and opportunities, developing strategies, and allocating resources.","authors":"Riham Lateef, Emad Ghafouri","doi":"10.29124/kjeas.1650.20","DOIUrl":null,"url":null,"abstract":"The research aims to reveal the extent to which forward-looking information contributes to influencing the transparency of the content of integrated reports through disclosure of risks, opportunities, strategy, and resource allocation. A questionnaire was conducted that clarifies the extent to which forward-looking information can enhance the transparency of integrated reports. The questionnaire was distributed to a group of beneficiaries of forward-looking information in the Iraqi stock market, including investors for the most part, and some auditors. The most important conclusions that were reached are that there is a positive (direct) relationship with a moral effect between forward-looking disclosure and knowledge of risks. And opportunities, strategy, and resource allocation. The most important recommendations are the preparation of training workshops by the Iraqi Stock Exchange to manage the economic unit, to help it know how to forecast and the basics of preparing forward-looking information.","PeriodicalId":181022,"journal":{"name":"Al Kut Journal of Economics and Administrative Sciences","volume":"9 11","pages":""},"PeriodicalIF":0.0000,"publicationDate":"2024-03-15","publicationTypes":"Journal Article","fieldsOfStudy":null,"isOpenAccess":false,"openAccessPdf":"","citationCount":"0","resultStr":null,"platform":"Semanticscholar","paperid":null,"PeriodicalName":"Al Kut Journal of Economics and Administrative Sciences","FirstCategoryId":"1085","ListUrlMain":"https://doi.org/10.29124/kjeas.1650.20","RegionNum":0,"RegionCategory":null,"ArticlePicture":[],"TitleCN":null,"AbstractTextCN":null,"PMCID":null,"EPubDate":"","PubModel":"","JCR":"","JCRName":"","Score":null,"Total":0}
引用次数: 0
Abstract
The research aims to reveal the extent to which forward-looking information contributes to influencing the transparency of the content of integrated reports through disclosure of risks, opportunities, strategy, and resource allocation. A questionnaire was conducted that clarifies the extent to which forward-looking information can enhance the transparency of integrated reports. The questionnaire was distributed to a group of beneficiaries of forward-looking information in the Iraqi stock market, including investors for the most part, and some auditors. The most important conclusions that were reached are that there is a positive (direct) relationship with a moral effect between forward-looking disclosure and knowledge of risks. And opportunities, strategy, and resource allocation. The most important recommendations are the preparation of training workshops by the Iraqi Stock Exchange to manage the economic unit, to help it know how to forecast and the basics of preparing forward-looking information.